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Opinion 88-22
… the opinion. SEWER DISTRICTS -- Construction (inclusion of park facilities as district expenses) PARK DISTRICTS -- Use (restrictions on nonresidents) PARKS … of fees) TOWN LAW, §§198, 202: The cost of construction of park facilities undertaken solely for the purpose of …
https://www.osc.ny.gov/legal-opinions/opinion-88-22Opinion 96-19
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties (joint purchase with town … real property and construction of building for use as town hall and fire station) MUNICIPAL COOPERATION -- Capital Improvements … Whether a town and a fire district located within the town may jointly purchase …
https://www.osc.ny.gov/legal-opinions/opinion-96-19Opinion 97-19
… of the insurance agency which was the successful bidder for the fire district's insurance business would have a … fire district business and that the firm was the agent for the fire district prior to the treasurer's election to office. For purposes of this opinion, we assume the treasurer owns 5% …
https://www.osc.ny.gov/legal-opinions/opinion-97-19New Yorkers in Need: Food Insecurity and Nutritional Assistance Programs
… Yorkers face daily challenges as a result of living at or near the federal poverty level, resulting in painful choices … Yorkers face daily challenges as a result of living in or near the federal poverty level resulting in painful choices …
https://www.osc.ny.gov/reports/new-yorkers-need-food-insecurity-and-nutritional-assistance-programsFire District Information: Fire District Training Providers
… have obtained certification of an approved training course related to the required training for Fire District … District Commissioner must complete an approved training course within two hundred seventy days of taking office. … Event Coordinator (518) 275-6585 [email protected] Course Certified Through: 6/3/2027 Association of Fire …
https://www.osc.ny.gov/local-government/resources/fire-district-information-fire-district-training-providersComptroller DiNapoli Releases State Audits
… to a Selected Physician (2012-S-35) Auditors found the doctor’s medical records did not meet the minimum standards … were illegible. There was insufficient assurance that the doctor provided appropriate medical care and that services … $15 million for prescription drugs ordered by the doctor were all necessary. Department of Health: Selected …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-state-audits-0DiNapoli Announces Staff Appointments
… (CPA) and the New York State, Louisiana, Connecticut, South Carolina and Mississippi CPA Societies. He is also a … for then Senator Byron W. Brown, the current Mayor of Buffalo, N.Y. He later held several positions with the New …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-announces-staff-appointmentsBooks and Rattles, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Books and Rattles, Inc. (Books and Rattles) on its Consolidated Fiscal Reports (CFRs) … (Manual). The audit included all expenses claimed on Books and Rattles’ CFR for the fiscal year ended June 30, … To determine whether the costs reported by Books and Rattles Inc Books and Rattles on its Consolidated …
https://www.osc.ny.gov/state-agencies/audits/2017/01/03/books-and-rattles-inc-compliance-reimbursable-cost-manualMachias Fire District – Financial Operations (2026M-14)
Did the Machias Fire District District Board of Fire Commissioners Board and Treasurer properly manage the Districts financial operations
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/29/machias-fire-district-financial-operations-2026m-14State Comptroller DiNapoli and Orange County District Attorney Hoovler Announce Guilty Plea in Bethel Tax Collector Pension Fraud Case
… in the Town of Rockland Justice Court to Offering a False Instrument for Filing in the Second Degree, in … she pleaded guilty, Gabriel admitted having submitted a false "Record of Activity" with the Town of Bethel for filing … have worked full-time as a Tax Collector for Bethel. Her false claims increased her service credit toward retirement …
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
… calculate future average estimated cost thresholds. 2026 Special District Average Estimated Cost Thresholds … type of district not listed above will be subject to the application requirements to seek permission of the State … related to town and county special district thresholds [pdf]. Prior Year’s Special District Average Estimated Cost …
https://www.osc.ny.gov/local-government/required-reporting/town-and-county-special-districts-and-town-improvementsWallace Fire District – Board Oversight (2024M-126)
… and not spent in a prudent and economical manner. For example, the Board did not use competitive methods to …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/wallace-fire-district-board-oversight-2024m-126Midway Fire District – Internal Controls Over Financial Operations (2012M-210)
… of our audit was to evaluate internal controls over the District’s financial operations for the period January 1, 2011, to August 31, 2012. Background The District is a district corporation of the State, distinct and separate from …
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)
… Key Recommendations Develop accurate budgets that include all known revenues and expenditures and identify future … funds are established, funded and used in accordance with all related statutory provisions. …
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)
… numbers to the Board and no one compares canceled check images to the Board-approved abstracts. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/bloomingburg-joint-fire-district-internal-controls-over-financialDiNapoli Releases Analysis of Executive Budget
… debt service and directing receipts from the state-imposed Payroll Mobility Tax to the Metropolitan Transportation …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-releases-analysis-executive-budgetFar Rockaway Pre-School Provider "Investor" Pleads Guilty in Theft of Education Funds Intended for Special Needs Students
… investor in Island Child Development Center, once one of New York City’s largest providers of special education … 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 …
https://www.osc.ny.gov/press/releases/2017/04/far-rockaway-pre-school-provider-investor-pleads-guilty-theft-education-funds-intended-special-needsDiNapoli: Former Chief of Border City Hose Company Pleads Guilty to Stealing Company Funds and Repays More Than $18,000
… diligent work of our State Police members, along with our partners at the State Comptroller’s Office and Ontario County … chief, from 2015 to 2021, he stole $16,000 in donations, rental hall payments, and income received by the Hose …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-former-chief-border-city-hose-company-pleads-guilty-stealing-company-funds-and-repays-moreComptroller DiNapoli Releases Municipal Audits
… District No. 3 and West Sand Lake Fire District No. 1 . “In today’s fiscal climate, budget transparency and … town’s accounting records were incomplete and inaccurate. In addition, the town justices did not provide adequate … revenues and the town’s fund balance was depleted. In addition, the town board did not develop a multiyear …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits-1Great River Fire District – Treasurer Reports (2025M-125)
… Commissioners (Board) with complete and accurate financial reports? Audit Period January 1, 2024 – December 31, 2024 … to provide a board of fire commissioners with adequate reports for informed decision-making, legal compliance and accountability. These reports are essential for a board to monitor the fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/27/great-river-fire-district-treasurer-reports-2025m-125