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Gates Fire District – Board Oversight of Long-Term Planning (2024M-10)
… and capital needs. In addition, the Board’s ability to assess the effect of current operations on long-term … plan or an adequate capital plan. Officials were unable to formally evaluate the $1.9 million reserve balance as of December 31, 2023 to determine whether the funding was reasonable or would be …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10Miller Place Fire District – Credit Cards (2024M-58)
… Audit Objective Determine whether the Miller Place Fire District (District) Board of Fire Commissioners (Board) ensured that … action. … Determine whether the Miller Place Fire District District Board of Fire Commissioners Board ensured …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58School District-level Data
School District-level Data Special Report Update: Education Revenues and Expenditures With a Highlight on Special Education For Regions Outside New York City
https://www.osc.ny.gov/files/local-government/publications/excel/regional-education-new-york-data-tables_0.xlsxOpinion 93-3
… (physician) GENERAL MUNICIPAL LAW, §§103, 104-b: A fire district is not required to advertise for sealed bids to … to give physicals to volunteer firefighters of the fire district fire department. The contracts will, however, …
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
… with disabilities, has been sentenced to six months in prison and probation after repaying $650,000 in restitution. The Island Child Development Center (ICDC) … company that was located at 1854 Cornaga Avenue in Far Rockaway, Queens. The now defunct center primarily …
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
… with disabilities, has been sentenced to up to three years in prison for stealing $5 million in City and State funding between 2005 and 2012 – money that … that is now defunct, was located at 1854 Cornaga Avenue in Far Rockaway, Queens, and primarily provided services to …
https://www.osc.ny.gov/press/releases/2017/10/rabbi-who-pleaded-guilty-stealing-5-million-funds-intended-special-needs-students-sentenced-threeOnTECH Charter High School - Information Technology (2023M-71)
Determine whether OnTECH Charter High School (School) officials ensured information technology (IT) systems were adequately secured and protected against unauthorized use, access and loss.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/ontech-charter-high-school-2023-71.pdfRoosevelt Fire District – Fire Station Project (2015M-163)
… of our audit was to examine internal controls over the District’s fire station construction for the period January … 2014 through March 13, 2015. Background The Roosevelt Fire District is a district corporation of the state, distinct and separate from …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/23/roosevelt-fire-district-fire-station-project-2015m-163Greenville Fire District – Capital Reserve (2014M-64)
… five-member Board of Fire Commissioners, is located in the Town of Greenville in Orange County. The District is a district corporation of … were $569,444. Key Findings The District accumulated funds in its capital reserve in excess of the amount originally …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/greenville-fire-district-capital-reserve-2014m-64Claryville Fire District – Budgeting Practices (2014M-59)
… purpose of our audit was to examine budgeting practices for the period of January 1, 2012 through December 20, 2013. … Sullivan and Ulster Counties. The District is responsible for providing equipment for the Claryville Volunteer Fire Department. Budgeted …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/23/claryville-fire-district-budgeting-practices-2014m-59Rutland Fire District – Board Oversight (2017M-262)
… of the State, separate from the Town of Rutland in Jefferson County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/02/rutland-fire-district-board-oversight-2017m-262Franklinville Joint Fire District – Claims Processing (2017M-141)
… was to examine the District’s claims processing procedures for the period January 1, 2016 through May 25, 2017. … Fire Commissioners. General fund budgeted appropriations for 2017 total $349,000. Key Findings The Board has not … equipment and supplies. Board resolutions approving claims for payment did not indicate the number or dollar amounts of …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/22/franklinville-joint-fire-district-claims-processing-2017m-141Pine City Fire District No. 1 – Board Oversight (2017M-166)
… State, distinct and separate from the Town of Southport in Chemung County. The District is governed by an elected … expenditures or standard mileage. Establish reserve funds in accordance with law. … Pine City Fire District No 1 Board Oversight 2017M166 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/01/pine-city-fire-district-no-1-board-oversight-2017m-166Opinion 99-7
… This opinion represents the views of the Office of the State Comptroller at the time … of the fire department or, "if such fire department does not have a treasurer or other fiscal officer then to the … insurance tax moneys if the fire district fire department does not have its own treasurer. 2 In such cases, the fire …
https://www.osc.ny.gov/legal-opinions/opinion-99-7DiNapoli Announces Guilty Plea in Town of Crawford Embezzlement Case
… County Court Judge Craig Stephen Brown, to Grand Larceny in the Third Degree and Tampering with Public Records in the … who was trusted to make sure that taxpayer dollars were being used responsibly. Now, she is a convicted felon who … that a defendant has committed a violation of the criminal law, and it is not evidence of guilt. All defendants are …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-announces-guilty-plea-town-crawford-embezzlement-caseDiNapoli Announces Elliott Auerbach to Oversee Local Government Division
… as deputy comptroller for the Division of Local Government and School Accountability. Auerbach will head the division … for monitoring the finances of local governments and school districts. He will manage auditing and budget … He starts on May 16. His salary is $150,000. Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-announces-elliott-auerbach-oversee-local-government-divisionOrleans County – Department of Social Services (2012M-222)
… documentation such as age, identity, income, shelter, or recertification. All 25 child care cases we reviewed were … child care was only provided when the client was at work or school because DSS does not require individuals to submit … for all clients. Require clients to provide work and/or school schedules in order to ensure that individuals are …
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222Comptroller DiNapoli Releases Municipal Audits
… , Bovina Fire District , Brighton Memorial Library , Village of Cape Vincent , Town of Cayuta , Commack Public … found the district routinely overspent its budget for the three-year period from 2011 through 2013. In addition, the … DiNapoli announced completed audits of the Ballston Spa Pub Lib Bovina FD Brighton Memorial Library Vill of Cape …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of Ballston Lake Fire District , Town of Barker , Town of Genesee , Town of Hempstead Sanitary District No. 2 , Town …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 2005-7
… or statutory amendments that bear on the issues discussed in the opinion. WATER DISTRICTS -- Water Supply (service to … users located outside a water district) GENERAL MUNICIPAL LAW §99-t; TOWN LAW §198(3)(b); ENVIRONMENTAL CONSERVATION … may enter into an agreement with a bank or trust company, in accordance with the provisions of section 99-t of the …
https://www.osc.ny.gov/legal-opinions/opinion-2005-7