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DiNapoli Releases Municipal Audits
… audits of the Albany County Probation Department , Town of Java and the Virgil Fire District . “In today’s fiscal climate, … municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-auditsLakeville Volunteer Fire Department – Internal Controls Over Financial Operations (2012M-234)
… the Department’s cash receipts and disbursements in the online computerized financial software and preparing the … jar, and auxiliary. Although all the Board members have online access to review the Department Treasurer’s records, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/02/15/lakeville-volunteer-fire-department-internal-controls-overDiNapoli: Former Treasurer Arrested for Stealing From Essex County Fair
… and the New York State Police announced that Bridget Brown, former treasurer of the Essex County Agricultural … young children and adults through the Essex County Fair. Brown worked for the Society from 2013 to 2019 and currently …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-former-treasurer-arrested-stealing-essex-county-fairOpinion 2004-1
… that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Fees (imposition of for services of emergency rescue and first aid squad) FIRE DISTRICTS -- Ambulance Services (imposition of fees for services of an …
https://www.osc.ny.gov/legal-opinions/opinion-2004-1DiNapoli: Neighborhood Banks Helping Stabilize, Revitalize City Communities
… Council Member Vanessa L. Gibson , who represents the 16th Council District in the Bronx. "They are a critical part …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-neighborhood-banks-helping-stabilize-revitalize-city-communitiesDiNapoli: Former Assistant Clerk Charged with Stealing Nearly $4,000 from Village of Horseheads
… District Attorney Weeden Wetmore and the New York State Police announced the arrest of Tammy Miele, former Assistant … $4,000 from the Village. The arrest was the result of a joint investigation between Comptroller DiNapoli’s Office, … York State Police. “Ms. Miele allegedly used her position to defraud the Village of Horseheads for her personal gain …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-former-assistant-clerk-charged-stealing-nearly-4000-village-horseheadsDiNapoli: Former Oneida City Chamberlain Arrested for Stealing More Than $78,000 in City Funds
… District Attorney William G. Gabor and the New York State Police today announced the arrest of former Oneida City … Attorney Gabor, and the New York State Police for their work in uncovering this theft.” “The District Attorney’s Office is …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-former-oneida-city-chamberlain-arrested-stealing-more-78000-city-fundsOpinion 93-18
… in the town, unless the proposal has been approved by a vote of at least sixty percent of the town board. You ask … §216. Section 216(2) provides that upon the affirmative vote of at least sixty percent of the governing board of a … service award program unless the proposal is approved by a vote of at least sixty percent of the town board. Further, …
https://www.osc.ny.gov/legal-opinions/opinion-93-18Gardiner Fire District – Length of Service Award Program (2013M-265)
… the District’s controls over its Length of Service Award Program (LOSAP) for the period January 1, 2012 through … Officials granted points for completion of training courses without any record of completion. Only eight of 23 … and recorded. Ensure that all points earned throughout the program year are adequately tracked, accurately recorded and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/gardiner-fire-district-length-service-award-program-2013m-265Willsboro Fire District – Financial Controls (2014M-156)
… to ensure that financial activity was properly recorded and reported and that moneys were safeguarded for the period January 1, … District is a district corporation of the State, distinct and separate from the Town of Willsboro and the County of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/willsboro-fire-district-financial-controls-2014m-156Margaretville Volunteer Fire Department – Cash Receipts and Disbursements (2014M-172)
Margaretville Volunteer Fire Department Cash Receipts and Disbursements 2014M172
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/margaretville-volunteer-fire-department-cash-receipts-and-disbursementsEssex Fire District No. 2 – Cash Disbursements (2015M-167)
… Require the Treasurer to prepare monthly bank account reconciliations and reports; the reconciliations …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167West Albany Fire District – Credit Card Purchases (2017M-15)
… Purpose of Audit The purpose of our audit was to determine whether credit card … January 1, 2015 through December 31, 2016. Background The West Albany Fire District is a district corporation of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15Town of Fort Ann – Lake Hadlock Dam Collapse (2013M-60)
… Supervisor and four Board members - governs the Town. The Lake Hadlock Park District, which was created on October 21, 1976, has 349 … 2011 expenditures were $468,021. Key Finding The Lake Hadlock Dam, which is located in the Lake Hadlock Park …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-fort-ann-lake-hadlock-dam-collapse-2013m-60Ticonderoga Joint Town/Village Fire District – Board Oversight (2023M-182)
… Joint Town/Village Fire District (District) Board of Fire Commissioners (Board) monitored financial activity … [AFR].) As a result: The 2018 independent annual audit of the District’s records was completed 1,045 days late and as of October 31, 2023, audits for 2019 through 2022 were not …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/04/19/ticonderoga-joint-townvillage-fire-district-board-oversight-2023m-182Hammond Fire District – Board Oversight (2024M-151)
… whether the Hammond Fire District (District) Board of Fire Commissioners (Board) adequately monitored the … Reports (AFRs) were filed timely. Conduct an annual audit of the Secretary- Treasurer’s financial records. As a result, … reported. Furthermore, although the Board adopted a code of ethics, it did not adopt the required procurement or …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/21/hammond-fire-district-board-oversight-2024m-151Area #1 – IT Policy – Information Technology Governance
… user behavior, describe the tools and procedures used to help protect data and IT systems, assign key responsibilities and explain the consequences of policy violations. The governing board should provide … computing environment should dictate the content and number of policies necessary. A small entity with …
https://www.osc.ny.gov/local-government/publications/it-governance/area-1-it-policyNew Yorkers in Need: Food Insecurity and Nutritional Assistance Programs
… of living at or near the federal poverty level, resulting in painful choices related to basic needs such as shelter, … provided by the Special Supplemental Nutrition Program for Women, Infants and Children (WIC) will cease starting October … travel more than 20 minutes each way for food. Reliance on public transportation often limited the number of items that …
https://www.osc.ny.gov/reports/new-yorkers-need-food-insecurity-and-nutritional-assistance-programsOpinion 90-6
… of public facilities after corporate grantor) -- Social Services Districts (acceptance of corporate grant for day care purposes) MUNICIPAL CORPORATIONS -- Powers and Duties … grant conditioned upon naming a day care room in a county building in a manner which identifies the grantor, subject to …
https://www.osc.ny.gov/legal-opinions/opinion-90-6Comptroller DiNapoli and Westchester County District Attorney: Former Croton-On-Hudson Village Fire Department Treasurer Charged in Theft of Fire Department Funds
… P. DiNapoli with Westchester County District Attorney Anthony A. Scarpino Jr. and the Village of Croton-on-Hudson … Fire Department. I thank Westchester District Attorney Anthony Scarpino and State Comptroller Thomas P. DiNapoli for … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2018/06/comptroller-dinapoli-and-westchester-county-district-attorney-former-croton-hudson-village-fire