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Gates Fire District – Board Oversight of Long-Term Planning (2024M-10)
… Determine whether the Gates Fire District (District) Board of Fire Commissioners (Board) and officials properly planned … In addition, the Board’s ability to assess the effect of current operations on long-term financial needs was … B includes our comments on the District’s response letter. … Determine whether the Gates Fire District District …
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)
… report – pdf] Audit Objective Determine whether the Miller Place Fire District (District) Board of Fire … to initiate corrective action. … Determine whether the Miller Place Fire District District Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58Opinion 93-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … be subject to the district's procurement policies and procedures. You ask whether a fire district is required to … services (see, e.g., People ex rel. Smith v Flagg , 17 NY 584). Generally, professional services which fall within …
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 …
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
… the City's largest providers of special education services to preschoolers with disabilities, has been sentenced to up to three years in prison for stealing $5 million in City and State funding …
https://www.osc.ny.gov/press/releases/2017/10/rabbi-who-pleaded-guilty-stealing-5-million-funds-intended-special-needs-students-sentenced-threeRoosevelt Fire District – Fire Station Project (2015M-163)
… District is a district corporation of the state, distinct and separate from the Town of Hyde Park, Dutchess County, in … it is located. The District, which covers 27 square miles and has three stations, is governed by an elected five-member …
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)
… 2013 were $569,444. Key Findings The District accumulated funds in its capital reserve in excess of the amount … the reasonableness of amounts accumulated in reserve funds. If new equipment is not purchased, develop a plan for use of the surplus funds. … Greenville Fire District Capital Reserve 2014M64 …
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 Audit The purpose of our audit was to examine budgeting practices for the period of January 1, 2012 through December 20, 2013. Background The …
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)
… monthly reports, including budget-to-actual reports and trial balances, or compare bank reconciliations with bank …
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)
… written claims processing policy. The Chief and assistant chiefs primarily used debit cards to purchase miscellaneous …
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)
… January 1, 2016 through July 14, 2017. Background The Pine City Fire District No. 1 is a district corporation of … 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
… the members of the fire department or company, as the case may be, determine to be for the benefit of the fire … regulation (see Insurance Law, §§9104[g], 9105[e]). In the case of a fire district fire department, the fire district … the members of the fire department or company, as the case may be, determine to be for the benefit of the fire …
https://www.osc.ny.gov/legal-opinions/opinion-99-7DiNapoli Announces Guilty Plea in Town of Crawford Embezzlement Case
… before Orange County Court Judge Craig Stephen Brown, to Grand Larceny in the Third Degree and Tampering with … who aided in the investigation and prosecuted the case. "Ms. Roy was an elected official who was trusted to … Police Department for aiding in the investigation.” A criminal charge is merely an allegation that a defendant has …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-announces-guilty-plea-town-crawford-embezzlement-caseComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … Village of Nelliston and Town of Tuscarora . “In today’s fiscal climate, budget transparency and accountability for … and fundraising activities. Bovina Fire District – Fund Balance (Delaware County) The district’s available fund …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of Ballston Lake Fire District , Town of Barker , Town of Genesee , Town … is being spent appropriately and effectively." Ballston Lake Fire District – Length of Service Awards Program Service …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 2005-7
… that bear on the issues discussed in the opinion. WATER DISTRICTS -- Water Supply (service to users located outside a water district) WATER RENTS -- Collection (by bank or trust … in the account or accounts designated by the municipal corporation, (5) the maintenance of appropriate records of …
https://www.osc.ny.gov/legal-opinions/opinion-2005-7School 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.xlsxState Comptroller DiNapoli Releases Municipal Audits
… District , Town of DeKalb , Town of Hartford , Town of Taylor and the West Hempstead Water District . "In today's … Town of Berkshire – Justice Court Operation s (Tioga County) Justices did not accurately and completely collect, …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Alabama , Caledonia Fire Department , Caledonia Joint … supervisor’s records. Uniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (Nassau County) …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits-0Sauquoit Fire District No. 1 – Controls Over Financial Activities (2014M-178)
… of Audit The purpose of our audit was to determine if District controls were adequate to ensure that financial … activity was properly recorded and reported and that District moneys were safeguarded for the period January 1, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/05/sauquoit-fire-district-no-1-controls-over-financial-activities-2014m-178