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Slaterville Springs Fire District – Internal Controls Over Financial Operations (2013M-315)
… from the Town of Caroline and the County of Tompkins in which it is located. The Board of Fire Commissioners, … and comparisons. For example, it did not contain activity in the equipment purchase savings account or …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/slaterville-springs-fire-district-internal-controls-over-financialOpinion 89-26
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Financial Disclosure … Chapter 813 of the Laws of 1987, known as the "Ethics in Government Act", amended Article 18 of the General … disclosure by "municipal officers and employees" and, in the case of a county, city, town of village, which is …
https://www.osc.ny.gov/legal-opinions/opinion-89-26Opinion 98-21
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … The ambulance company would provide necessary care at the scene, but would not provide transportation for the … and operates an ambulance ( id .; 1970 Opns St Comp No. 70-773, unreported). Here, since we are informed that the …
https://www.osc.ny.gov/legal-opinions/opinion-98-21Investment Standard for NYS College Choice and NY ABLE Programs
To bring the NY 529 and NY ABLE savings programs in line with investment standards of other states programs throughout the country
https://www.osc.ny.gov/legislation/investment-standard-nys-college-choice-and-ny-able-programsComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office … Housing Authority , Town of Hadley , High Falls Water District , Town of Leicester , City of Newburgh , Niagara … custody that should have been turned over to the State Comptroller’s Office as abandoned property. Village of …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-1Opinion 2002-13
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (funding fire department … expenses of fire departments' annual fund-raising drive) INSURANCE LAW §§9104, 9105: Unless otherwise provided by … fire department may determine to use foreign fire insurance tax monies to make reasonable expenditures to fund …
https://www.osc.ny.gov/legal-opinions/opinion-2002-13DiNapoli: Former Director Pleads Guilty to Stealing $1,700 From Hornell Partners for Growth
… Steuben County District Attorney Brooks Baker and the New York State Police today announced that Michelle “Shelly” Stevens, the former executive director of Hornell Partners for Growth … $1,711 in cash from the non-profit’s Annual Fourth of July festival that was earmarked for the city’s Business …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-former-director-pleads-guilty-stealing-1700-hornell-partners-growthTown of Tompkins Fire District – Board Oversight (2023M-33)
… AUD was 435 days late and the 2022 AUD was nine days late. In addition, two certificates of deposit (CDs) totaling $75,789, were not recorded in the District’s accounting records.The CDs date back to at …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/06/23/town-tompkins-fire-district-board-oversight-2023m-33Comptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced his office completed audits of the Niagara County , Orient Fire District , City of … Thomas P DiNapoli today announced his office completed audits of the Niagara County Orient Fire District City of …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-auditsOpinion 91-22
… or statutory amendments that bear on the issues discussed in the opinion. FIRE COMPANY -- Fire Police Squad (authority … departments or companies". Based on the quoted language in section 209-c, we have previously concluded that a fire … incorporate (see also 1990 Opns St Comp No. 90-34, p 78, in which we concluded that an emergency rescue and first aid …
https://www.osc.ny.gov/legal-opinions/opinion-91-22Town of Gorham – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-106)
… The Town disbursed FFI tax proceeds totaling $11,401 in calendar years 2023 and 2024. Audit Summary Town officials did not properly … the 2023 and 2024 FFI tax proceeds in accordance with New York State Insurance Law (Insurance Law) and …
https://www.osc.ny.gov/local-government/audits/town/2026/03/06/town-gorham-distribution-foreign-fire-insurance-tax-proceeds-2025m-106State Comptroller DiNapoli Releases Municipal Audits
… County) The board adopted a fund balance policy that does not address any factors that would affect the level of … with significant variances in appropriations. The district does not have a documented fund balance policy or capital …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-2Opinion 2003-2
… the office of commissioner is appointive and there are an odd number of commissioners on the board, "the number that …
https://www.osc.ny.gov/legal-opinions/opinion-2003-2Opinion 97-13
… We are informed that, pursuant to the applicable rules and regulations or by-laws, a volunteer firefighter serving … by the authorities in control of the department or company and who is "faithfully and actually performing service" in the protection of life …
https://www.osc.ny.gov/legal-opinions/opinion-97-13Comptroller DiNapoli Releases Municipal Audits
… Carthage Water Pollution Control Facility , City of Long Beach , Oneida Public Library , Village of Quogue and the … and online payments with approved abstracts. City of Long Beach – Budget Review (Nassau County) The significant revenue … Carthage Water Pollution Control Facility City of Long Beach Oneida Public Library Village of Quogue and the Shelby …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… court purposes. As a result, there were 819 unpaid parking tickets, totaling $27,301 for the audit period. The court also had up to $1.1 million of unpaid parking tickets dating back to 1986. Lake Ronkonkoma Fire District – …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-0Center Moriches Fire District – Fiscal Transparency (2025M-113)
… Comptroller (OSC)? Audit Period December 31, 2019 – June 30, 2025. We extended our audit period forward to November 15, … years. New York State General Municipal Law (GML) Section 30 requires a treasurer to prepare, file with OSC and make …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/center-moriches-fire-district-fiscal-transparency-2025m-113Former Treasurer of Patterson Fire Department Sentenced to 33 Months in Prison for Embezzlement and Filing False Tax Returns
… by U.S. District Judge Nelson S. Roman to 33 months in prison for fraud and tax charges arising out of his … fraud, which carries a maximum sentence of 20 years in prison, and one count of subscribing to false tax returns, … which carries a maximum sentence of three years in prison. In addition to the prison sentence, MELIN, 46, of …
https://www.osc.ny.gov/press/releases/2017/02/former-treasurer-patterson-fire-department-sentenced-33-months-prison-embezzlement-and-filing-falseOpinion 97-19
Whether a fire district treasurer would have a prohibited conflict of interest in the fire districts contract with the agency
https://www.osc.ny.gov/legal-opinions/opinion-97-19Middle Island Fire District – Budgeting Practices (2013M-93)
… Background The Middle Island Fire District is located in the Town of Brookhaven in Suffolk County. The District is governed by an elected … through 2012, the Board did not prepare District budgets in the format prescribed by OSC or prepare budgets based on …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/middle-island-fire-district-budgeting-practices-2013m-93