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Cincinnatus Fire District – Board Oversight (2025M-77)
… 31, 2024. We extended the audit period to March 18, 2025 to review training certificates, the adopted code of ethics policy and obtain the 2025 adopted budget. Understanding the Audit Area A fire … 181-b of Town Law, a written corrective action plan (CAP) that addresses the findings and recommendations in this …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/cincinnatus-fire-district-board-oversight-2025m-77Opinion 92-33
… also Coconato v Town of Esopus , 152 AD2d 39, 547 NYS2d 953, lv den 76 NY2d 701, 558 NYS2d 891; Municipal Home Rule … 429 NYS2d 487; Hurd v Erie County , 34 AD2d 289, 310 NYS2d 953; see also 1988 Opns St Comp, No. 88-35, p 65). The courts …
https://www.osc.ny.gov/legal-opinions/opinion-92-33Life Changes: What If I Work After Retirement?
… Elected Positions After Retirement . *The earnings limit was increased as a result of new legislation signed into law in December 2019. Prior to the new law, the limit was $30,000. Understanding Section 212 How It Affects Your … rest of that calendar year. Please contact us to find out what the limit is before taking the position. A “former …
https://www.osc.ny.gov/retirement/publications/life-changes-what-if-i-work-after-retirementWest Webster Fire District – Financial Management (2023M-23)
… Reduce unrestricted fund balance and use excess funds in a manner more beneficial to taxpayers. Adopt realistic …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23Rotterdam Princetown No. 5 Fire District – Internal Controls Over Financial Operations (2013M-372)
… Purpose of Audit The purpose of our audit was to determine whether District controls are … 2013. Background The District is a district corporation of the State, distinct and separate from the Towns of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/21/rotterdam-princetown-no-5-fire-district-internal-controls-over-financialLyndon Fire District – Disbursements (2022M-132)
Determine if the Lyndon Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight to ensure disbursements were authorized, supported and for appropriate District purposes.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/lyndon-fire-district-2022-132.pdfOpinion 90-49
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of public officials is Stetler v McFarlane , 230 NY 400, in which the Court of Appeals construed, inter alia , … may be lawfully committed to him by the board ..." (230 NY at409). The plaintiffs, aggrieved taxpayers challenging as …
https://www.osc.ny.gov/legal-opinions/opinion-90-49Schroon Lake Fire District – Cash Disbursements (2017M-9)
… of our audit was to examine the internal controls over the District’s disbursements process for the period January 1, … through October 31, 2016. Background The Schroon Lake Fire District is a district corporation of the State, distinct and separate from … Schroon Lake Fire District Cash Disbursements 2017M9 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/07/schroon-lake-fire-district-cash-disbursements-2017m-9Lake View Fire District – Internal Controls Over Financial Activity (2014M-342)
… the District’s internal controls over financial activity for the period January 1, 2013 through September 30, 2014. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/lake-view-fire-district-internal-controls-over-financial-activity-2014m-342Nesconset Fire District – Length of Service Awards Program (2014M-317)
… if employees properly earned length of service award program (LOSAP) credit for the period January 1, 2013 through … Nesconset Fire District Length of Service Awards Program 2014M317 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/nesconset-fire-district-length-service-awards-program-2014m-317Middletown-Hardenburgh Fire District – Cash Receipts and Disbursements (2014M-141)
… January 1, 2013 through March 26, 2014. Background The Middletown-Hardenburgh Fire District is a district … the Town of Hardenburgh in Delaware County and the Town of Middletown in Ulster County. The District, which is governed …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/01/middletown-hardenburgh-fire-district-cash-receipts-and-disbursements-2014mThree Town Fire District - Board Oversight of Financial Activities (2018M-106)
… did not properly evaluate whether the purchase of a fire truck was compliant with General Municipal Law (GML). The …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/09/07/three-town-fire-district-board-oversight-financial-activities-2018m-106DiNapoli and Brooklyn D.A. Gonzalez: Public Employee Arrested for Using Co-Workers' Identities to Steal Thousands in Gas
… his personal use, State Comptroller Thomas P. DiNapoli and Brooklyn District Attorney Eric Gonzalez announced today. … said State Comptroller Thomas P. DiNapoli. "I thank Brooklyn District Attorney Eric Gonzalez for partnering with … at a heavy cost to taxpayers over the long term," said Brooklyn District Attorney Eric Gonzalez. "I commend …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-and-brooklyn-da-gonzalez-public-employee-arrested-using-co-workers-identities-stealOpinion 93-3
… 1965, p 516; 19 Opns St Comp, 1963, p 430; cf ., e.g., 29 CFR 1910.134[b][10], 1910.156[b][2], pertaining to federal … State Legislature (see, e.g., General Municipal Law, §§103[4], 104), there are also several well-established common law …
https://www.osc.ny.gov/legal-opinions/opinion-93-3Far Rockaway Pre-School Executive Director Sentenced to Jail Time for Theft of Education Funds Intended for Special Needs Students
… Queens District Attorney Richard A. Brown and New York State Comptroller Thomas P. DiNapoli today … with Queens County District Attorney Richard A. Brown brought four scammers to justice for their thefts at … that was stolen from special education funds. I thank D.A. Brown for his thorough prosecution of all four perpetrators." …
https://www.osc.ny.gov/press/releases/2018/03/far-rockaway-pre-school-executive-director-sentenced-jail-time-theft-education-funds-intended-specialRabbi Who Pleaded Guilty to Stealing $5 Million of Funds Intended for Special Needs Students Sentenced to Up to Three Years in Prison
… Queens District Attorney Richard A. Brown, joined by New York State Comptroller Thomas P. … and Borough Park in Brooklyn. District Attorney Brown said, "The betrayal of the public trust by this … in partnership with Queens County District Attorney Brown, this offender has been brought to justice and millions …
https://www.osc.ny.gov/press/releases/2017/10/rabbi-who-pleaded-guilty-stealing-5-million-funds-intended-special-needs-students-sentenced-threeOpinion 99-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … a fire district treasurer would be the proper recipient of foreign fire insurance tax moneys if the fire district …
https://www.osc.ny.gov/legal-opinions/opinion-99-7State Comptroller DiNapoli Releases Municipal Audits
… were not implemented. Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-2Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … supported with adequate documentation. For access to state and local government spending and 50,000 state contracts, visit OpenBookNY . The easy-to-use website … New York State Comptroller Thomas P DiNapoli today announced his …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-auditsSummit Fire District – Internal Controls Over Financial Operations (2013M-264)
… of cash disbursed from the District’s building reserve account. For example, the Board did not review or approve any disbursements being made out of this checking account; it allowed the Treasurer to generate, sign and …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/summit-fire-district-internal-controls-over-financial-operations-2013m-264