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Opinion 97-19
… This opinion represents the views of the Office of the State Comptroller at the time … in the contract. The interest must be disclosed pursuant to General Municipal Law, §803, but is not prohibited. You … standard of conduct and negating certain actions, which, while not violating the literal provisions of Article 18 …
https://www.osc.ny.gov/legal-opinions/opinion-97-19Opinion 96-19
… -- Powers and Duties (joint purchase with town of real property and construction of building for use as town hall and fire station) MUNICIPAL COOPERATION … (joint acquisition of real property by town and fire district for construction purposes) TOWNS -- Powers and …
https://www.osc.ny.gov/legal-opinions/opinion-96-19Opinion 88-22
… the opinion. SEWER DISTRICTS -- Construction (inclusion of park facilities as district expenses) PARK DISTRICTS -- Use … (exclusion of nonresidents); (imposition of fees) TOWN LAW, §§198, 202: The cost of construction of park … may not be included as part of the cost of the district. TOWN LAW, §§81, 220: Under certain limited circumstances, a …
https://www.osc.ny.gov/legal-opinions/opinion-88-22Schuyler Lake Fire District – Financial Activities (2022M-191)
audit, fire district, schuyler lake
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/schuyler-lake-fire-district-2022-191.pdfWest Webster Fire District – Financial Management (2023M-23)
audit, west webster, fire district
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/west-webster-fire-district-2023-23.pdfBellevue Fire District #9 – Procurement (2018M-5)
Bellevue Fire District #9 – Procurement (2018M-5)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-fire-2018-bellevue-district-9.pdfOpinion 2000-12
… who are town officials and, even if the code of ethics does not require abstention, the affected board members … of which is not prohibited by law"). Although article 18 does not require a board member to abstain from voting on … we believe that, even if a town's code of ethics does not require abstention, the affected board members …
https://www.osc.ny.gov/legal-opinions/opinion-2000-12United HealthCare – Overpayments for Services Provided by Long Island Bone and Joint, LLP
… costs, and if so, to quantify the overpayments made by United HealthCare resulting from this practice. The audit covered … New York State Department of Civil Service contracts with United HealthCare (United) to process and pay medical claims …
https://www.osc.ny.gov/state-agencies/audits/2017/03/01/united-healthcare-overpayments-services-provided-long-island-bone-and-joint-llpEmpire BlueCross BlueShield – Controls Over Payments for Special Items
… and recovery of overpayments made to hospitals for special medical items; and took sufficient steps to … special items; 29 based the reimbursement of special items on the hospitals’ gross charges (i.e., no limit); and 16 did … items that were not subject to reimbursement limits. Based on our prior audits, there is a high risk that many of these …
https://www.osc.ny.gov/state-agencies/audits/2017/06/22/empire-bluecross-blueshield-controls-over-payments-special-itemsDiNapoli: Fairport Audits Reveal Unauthorized Practices for Economic Development Agencies
… entities which have been termed the Village of Fairport Office of Community and Economic Development (OCED). “These … response from local officials, visit: http://www.osc.state.ny.us/localgov/audits/ida/2016/fairportida.htm For a copy of …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-fairport-audits-reveal-unauthorized-practices-economic-development-agenciesState Comptroller DiNapoli Releases Audits
… by Civil Service, provides health insurance coverage to over 1.2 million active and retired state, local … Service contracts with Beacon Health Options (Beacon) to administer the Mental Health Substance Abuse program for … Conservation: Compliance With the Sewage Pollution Right to Know Act (Act) and Monitoring and Enforcement of State …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-auditsMidway Fire District – Internal Controls Over Financial Operations (2012M-210)
… internal controls over the District’s financial operations for the period January 1, 2011, to August 31, 2012. … one member being appointed as Chairman, and is responsible for the District’s overall financial management. The District’s general fund budget totaled $968,200 for the 2012 fiscal year. Key Findings The Board audits …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/18/midway-fire-district-internal-controls-over-financial-operations-2012m-210Grahamsville Fire District – Internal Controls Over Financial Operations (2013M-117)
… and separate from the Town of Neversink, and located in Sullivan County. The Board of Fire Commissioners consists of … However, the District has not formally established reserve funds. Key Recommendations Develop accurate budgets that … that benefits District taxpayers. Ensure that reserve funds are established, funded and used in accordance with all …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/grahamsville-fire-district-internal-controls-over-financial-operationsBloomingburg Joint Fire District – Internal Controls Over Financial Operations (2013M-42)
… duties or implement sufficient compensating controls. The Treasurer performs all aspects of the cash disbursements … the checks; and preparing the bank reconciliations. The Treasurer also is responsible for performing online bank transfers. The Treasurer performs all of these duties without sufficient …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/bloomingburg-joint-fire-district-internal-controls-over-financialWallace Fire District – Board Oversight (2024M-126)
… For example, the Board did not use competitive methods to purchase a used 2008 brush truck (mini pumper) that cost … The Treasurer did not submit periodic financial reports to the Board, including monthly bank reconciliations, monthly Treasurer’s reports and budget-to-actual reports. The Board adopted an unrealistic budget …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/wallace-fire-district-board-oversight-2024m-126State Comptroller DiNapoli and Orange County District Attorney Hoovler Announce Guilty Plea in Bethel Tax Collector Pension Fraud Case
… Second Degree, in connection with a scheme to defraud the New York State and Local Retirement System. Gabriel, 62, had … of Gabriel’s Records of Activity conducted by the New York State Comptroller’s Office and the New York State …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-and-orange-county-district-attorney-hoovler-announce-guilty-plea-bethelTown and County Special Districts and Town Improvements
… issue debt to finance the establishment, extension of or increase in the maximum amount to be expended for a special … calculate future average estimated cost thresholds. 2025 Special District Average Estimated Cost Thresholds … for which a Notice of Hearing is published from January 1, 2025 through December 31, 2025 Town Special Districts …
https://www.osc.ny.gov/local-government/required-reporting/town-and-county-special-districts-and-town-improvementsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … in the college’s use of a computerized program to maintain records of tuition and fee billings and collections. …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … , Town of Milford , Raquette Lake Fire District No. 3 and West Sand Lake Fire District No. 1 . “In today’s fiscal …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Former Chief of Border City Hose Company Pleads Guilty to Stealing Company Funds and Repays More Than $18,000
… Ritts and the New York State Police for partnering with my office to hold him accountable and make the company …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-former-chief-border-city-hose-company-pleads-guilty-stealing-company-funds-and-repays-more