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Opinion 96-19
… issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties (joint purchase with town of real property and construction of building for use as town hall and fire … 5-G, to perform the function ( id .). In the instant case, both towns and fire districts are authorized to acquire …
https://www.osc.ny.gov/legal-opinions/opinion-96-19Opinion 88-22
… DISTRICTS -- Construction (inclusion of park facilities as district expenses) PARK DISTRICTS -- Use (restrictions on … possibility of obtaining state and federal aid for a sewer district project may not be included as part of the cost of the district. TOWN LAW, §§81, 220: Under certain limited …
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
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Codes of Ethics … municipal officer or employee in one or more positions of public employment, the holding of which is not prohibited by law"). Although article 18 does not require a board member …
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
… hospitals include reimbursement rate schedules for the payment of inpatient and outpatient hospital services. … Contracts with many of Empire’s member hospitals limit payment amounts for special items; however, some contracts do …
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
… loans directly or through the FLDC using FIDA moneys; Seek reimbursement of the commercial loans it transferred to the … loans the FLDC issued using the FIDA’s moneys; Seek reimbursement of the FIDA’s startup capital from the FLDC and …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-fairport-audits-reveal-unauthorized-practices-economic-development-agenciesState Comptroller DiNapoli Releases Audits
… in New York City (2021-N-2) The 2014 federal Preventing Sex Trafficking and Strengthening Families Act requires the … of children within the child welfare system for potential sex trafficking and the timely reporting of sex trafficking incidents to law enforcement. It also …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-auditsMidway Fire District – Internal Controls Over Financial Operations (2012M-210)
… separate from the Town of Colonie and the County of Albany in which it is located. The Board of Fire Commissioners … District claims; however, the audit of some claims was not in compliance with Town Law. Although the Board approves …
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)
… Purpose of Audit The purpose of our audit was to determine if the Board properly developed budgets, … and separate from the Town of Neversink, and located in Sullivan County. The Board of Fire Commissioners consists … for the 2013 fiscal year. Key Findings The Board has not properly developed annual budgets. As of the fiscal year …
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)
… pdf] Audit Objective Determine whether the Wallace Fire District (District) Board of Fire Commissioners (Board) provided … corrective action. … Determine whether the Wallace Fire District District Board of Fire Commissioners Board provided …
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
… of Bethel, pleaded guilty before Judge Peter Feinberg in the Town of Rockland Justice Court to Offering a False Instrument for Filing in the Second Degree, in connection with a scheme to defraud the New York State and …
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
Town and County Special Districts and Town Sewer Drainage and Water Improvements
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
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … because expenditures exceeded revenues and the town’s fund balance was depleted. In addition, the town board did not … from knowing the amount of cash on hand and that the bank balance reconciles to the cash balance. Also, the treasurer …
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
… City Fire District that serves residents in the City of Geneva and the Village of Waterloo. While he was chief, from … at 1-888-672-4555, by filing a complaint online at https://www.osc.ny.gov/investigations , or by mailing a complaint to: …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-former-chief-border-city-hose-company-pleads-guilty-stealing-company-funds-and-repays-moreFar Rockaway Pre-School Provider "Investor" Pleads Guilty in Theft of Education Funds Intended for Special Needs Students
… to preschoolers with disabilities, has pleaded guilty for his participation in a scheme that stole millions of … funding between 2005 and 2012 – money that was intended for special needs students between ages three and five. "More than $1 million in funds intended for special needs preschoolers was instead used by Daniel …
https://www.osc.ny.gov/press/releases/2017/04/far-rockaway-pre-school-provider-investor-pleads-guilty-theft-education-funds-intended-special-needs