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DiNapoli: Former West Hurley Fire District Chief and Chairman Charged in Corruption Probe
… the district over $30,000 in funds since 2012, according to State Comptroller Thomas P. DiNapoli and Ulster County … allegedly violated their duty and used resources meant to protect their community to fund their personal business and lifestyle," DiNapoli …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-former-west-hurley-fire-district-chief-and-chairman-charged-corruption-probeOpinion 90-61
… NYS2d 953 lv den 76 NY2d 701, 558 NYS2d 891; 1986 Opns St Comp No. 86-53, p 89; see also Municipal Home Rule Law, §10[1][ii][d][3], which precludes a town from superseding provisions of the Town Law relating to …
https://www.osc.ny.gov/legal-opinions/opinion-90-61Opinion 96-1
… district) FIRE DISTRICTS -- Powers and Duties (purchase of real property - need for State Comptroller approval in … State Comptroller approval in Adirondack fire district) REAL PROPERTY -- Purchase (need for State Comptroller … §6-g(13): If the moneys necessary to fund the purchase of real property by a fire district are to be provided from a …
https://www.osc.ny.gov/legal-opinions/opinion-96-1Opinion 91-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … protection within the second fire protection district. You state that this fire company does not operate an ambulance. …
https://www.osc.ny.gov/legal-opinions/opinion-91-7Opinion 92-39
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … guarantees of either the State or Federal Constitutions (NY Const, art I, §11, US Const, 14th amend), or the voter … decision in Ball has been considered and applied by other courts in the context of sewer and certain other types of …
https://www.osc.ny.gov/legal-opinions/opinion-92-39Just Kids Early Childhood Learning Center – Compliance With the Reimbursable Cost Manual
… Several Just Kids employees also performed services at an affiliated entity, Just Kids Diagnostic & Treatment …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/just-kids-early-childhood-learning-center-compliance-reimbursable-cost-manualDiNapoli: Local Governments Challenged by Slow Revenue Growth
… report on the state’s local governments released today by State Comptroller Thomas P. DiNapoli. “New York’s … between 0.9 and 2 percent annually since 2010. Spending by school districts remained below 1 percent for three years … than 50,000 state contracts, visit www.openbooknewyork.com . The easy-to-use website was created by DiNapoli to …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-local-governments-challenged-slow-revenue-growthComptroller DiNapoli Releases State Audits
… DMV has designed effective internal controls over accounts to ensure that funds are properly accounted for and payments … three cash advance accounts are overfunded in comparison to their apparent business needs. Department of … $1.4 million at least six years past due. DOT needed to improve communications between and guidance given to the …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-auditsTown of Owego Fire District – Board Oversight (2013M-26)
… and separate from the Town of Owego and Tioga County, in which it is located. The Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/town-owego-fire-district-board-oversight-2013m-26Eggertsville Fire District – Financial Activity (2017M-27)
… was properly recorded and reported and that District money was safeguarded for the period January 1, 2015 through … is properly recorded and reported and that District money is safeguarded. Key Recommendations There are no …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/eggertsville-fire-district-financial-activity-2017m-27Opinion 2024-1
… decreased kidney function, and reproductive problems. 14 Because lead is a toxic, persistent metal, that can … . 12 Id. 13 Id. 14 Id. 15 Id. 16 City of Troy, Ordinance 18-2023, Ordinance … Co. v Trust for Cultural Resources , 46 NY2d 358 (1978) (tax exemption to museum for property to be used in part for …
https://www.osc.ny.gov/legal-opinions/opinion-2024-1Opinion 94-28
… the opinion. COUNTIES -- Powers and Duties (authority to pay expenses associated with advance planning undertaken for …
https://www.osc.ny.gov/legal-opinions/opinion-94-28Opinion 2002-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … recorded in the county clerk's office and filed with the State Comptroller within ten days of the board's … in the office of the county clerk, and filed with the State Comptroller, within ten days after the determination …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8Hagedorn Little Village School – Compliance With the Reimbursable Cost Manual
… located in Seaford, New York, is an SED-approved provider of preschool special education services. During the 2014-15 … The State, in turn, reimburses the counties 59.5 percent of the tuition that the counties pay. SED sets the rates … HLVS’ tuition reimbursement rates. Remind HLVS officials of the pertinent SED requirements that relate to the …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/hagedorn-little-village-school-compliance-reimbursable-cost-manualOpinion 97-26
… of assessment, belong to the fire district after the zone is abolished. This is in reply to your letter regarding the establishment of … used as needed in another area of the fire district? (3) What is the appropriate procedure for disbursing unexpended …
https://www.osc.ny.gov/legal-opinions/opinion-97-26Aurora-Colden Fire District No. 6 – Financial Activity (2017M-208)
… The purpose of our audit was to determine whether the District established adequate controls to ensure that … was properly recorded and reported and to safeguard District money for the period January 1, 2016 through July …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/29/aurora-colden-fire-district-no-6-financial-activity-2017m-208Clark Mills Fire District – Controls Over Financial Activities (2014M-315)
… and reported and that District moneys are safeguarded for the period January 1, 2013 through July 31, 2014. … and separate from the Town of Kirkland, and is located in Oneida County. The District is governed by an elected … by GML. The Board Chair had a prohibited interest in a contract between the District and a corporation where …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315West Seneca Fire District #6 – Financial Management (2013M-14)
… of our audit was to evaluate internal controls over District financial operations for the period January 1, 2009, … through November 28, 2012. Background The West Seneca Fire District #6 is a district corporation of the State, distinct …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/west-seneca-fire-district-6-financial-management-2013m-14Endwell Fire District – Controls Over Financial Operations (2013M-277)
… of Audit The purpose of our audit was to evaluate the District’s controls over financial operations for the period … 1, 2012 through June 14, 2013. Background The Endwell Fire District is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/endwell-fire-district-controls-over-financial-operations-2013m-277The Academy Charter School - Credit Card Expeditures (2019M-80)
… tested, totaling $216,882) had no receipts attached to the claims. 39 receipts in our test, totaling $25,342, were not itemized to show the nature or purpose of the purchase. The Board … agreed with our recommendations and indicated they have taken, or planned to take, corrective action. … …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/06/academy-charter-school-credit-card-expeditures-2019m-80