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Opinion 2004-1
… of for services of emergency rescue and first aid squad) FIRE DISTRICTS -- Ambulance Services (imposition of fees for … aid squad) GENERAL MUNICIPAL LAW §209-b; TOWN LAW §176: A fire district may not impose fees for emergency rescue … provided by an emergency rescue and first aid squad of the fire district fire department, irrespective of whether the …
https://www.osc.ny.gov/legal-opinions/opinion-2004-1DiNapoli: Neighborhood Banks Helping Stabilize, Revitalize City Communities
… Congressman José E. Serrano , who represents the Bronx's 15th Congressional District. "This is why over the years I … at 1035 Fulton St. in Brooklyn, and Spring Bank, at 69 East 167th Street in the Bronx, entered the Banking Development District …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-neighborhood-banks-helping-stabilize-revitalize-city-communitiesDiNapoli: Tax Cap Will Drop Below One Percent in 2016
… growth for local governments will be capped at less than one percent for the 2016 fiscal year, according to a report … growth for local governments will be capped at less than one percent for the 2016 fiscal year according to a report …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-tax-cap-will-drop-below-one-percent-2016Spotted Zebra Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… whether the costs reported by Spotted Zebra Learning Center, Inc. (Spotted Zebra) on its Consolidated Fiscal … Determine whether costs reported by Spotted Zebra Learning Center Inc on its Consolidated Fiscal Report were properly …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/spotted-zebra-learning-center-inc-compliance-reimbursable-cost-manualChild Care Licensing and Inspection
To determine if the Office of Children and Family Services Office child care licensing and inspection activities ensure licensed and registered child care fa
https://www.osc.ny.gov/state-agencies/audits/2014/08/14/child-care-licensing-and-inspectionMember & Retiree E-News Archive — 2025
… For the latest retirement news and information, subscribe to E-News . … Your 1099-R and Annual Statement October 2025 National Retirement Security Month NYSLRS and Retirement Security The 3-Legged Stool Approach to Retirement … The latest Retirement System news for NYSLRS members and retirees …
https://www.osc.ny.gov/retirement/publications/member-retiree-e-news-archive-2025Oversight of Pupil Transportation Services (2019-S-49)
To determine whether the State Education Department is monitoring school districts’ compliance with safety training requirements for school bus per ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s49.pdfHelping New York Families With the Cost of School Supplies: Is It Time to Go “Back to School” on Back-to-School?
Helping New York Families With the Cost of School Supplies: Is It Time to Go “Back to School” on Back-to-School?
https://www.osc.ny.gov/files/local-government/publications/pdf/0810snapshot.pdfOpinion 93-18
… that bear on the issues discussed in the opinion. FIRE COMPANY -- Powers and Duties (authority to require … referendum on establishment of service award program) FIRE PROTECTION AND PREVENTION -- Towns (circumstances … requiring referendum on service award program) FIRE PROTECTION DISTRICTS -- Service Award Program …
https://www.osc.ny.gov/legal-opinions/opinion-93-18DiNapoli: Former Assistant Clerk Charged with Stealing Nearly $4,000 from Village of Horseheads
… accepting payments from multiple residents who wished to pay their water bills. The joint investigation and forensic … determined that Miele paid her personal New York State Electric & Gas (NYSEG) bill with Village funds resulting in the Village paying over …
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
… other things, social outings with friends and pull-tab games at the American Legion Hall in Oneida. The charges …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-former-oneida-city-chamberlain-arrested-stealing-more-78000-city-fundsArkport Joint Fire District – Treasurer’s Records and Reports (2025M-126)
… to an OSC Audit Report , which you received with the draft audit report. We encourage the Board to make the CAP …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/arkport-joint-fire-district-treasurers-records-and-reports-2025m-126DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Albany County Probation Department , Town of Java and the Virgil Fire District . “In today’s fiscal … P DiNapoli today announced his office completed audits of the Albany County Probation Department Town of Java and …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-auditsState Comptroller DiNapoli and District Attorney Scarpino Announce Arrest in $60K Pension Payments
… pension totaling $60,285 to pay cellphone bills, a car loan, insurance and utility bills. Ms. Rose, 40, of Mount Vernon, appeared in … taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-and-district-attorney-scarpino-announce-arrest-60k-pension-paymentsDiNapoli: Former Treasurer Arrested for Stealing From Essex County Fair
… Brown, former treasurer of the Essex County Agricultural Society (the Society), has been arrested for allegedly stealing more than … the organization which operates the Essex County Fair. The Society is a non-profit organization whose mission is to … Brown former treasurer of the Essex County Agricultural Society the Society has been arrested for allegedly stealing …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-former-treasurer-arrested-stealing-essex-county-fairLakeville Volunteer Fire Department – Internal Controls Over Financial Operations (2012M-234)
… of our audit was to examine internal controls over the District’s financial operations for the period January 1, … and rescue operations to the Lakeville Number 2 Fire District (District) as well as the South Lima Fire Protection District …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/02/15/lakeville-volunteer-fire-department-internal-controls-overConesus No. 1 Fire District – Internal Controls (2014M-46)
… of Audit The purpose of our audit was to ensure that District controls were adequate to ensure that financial … activity is properly recorded and reported and that District moneys are safeguarded. Our audit covered the period … December 31, 2013. Background The Conesus No. 1 Fire District is located in Livingston County and is governed by …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/conesus-no-1-fire-district-internal-controls-2014m-46Apalachin Fire District – Oversight of Financial Operations (2013M-25)
… January 1, 2012, to February 4, 2013. Background The Apalachin Fire District is a district corporation of the State, distinct and separate from the Town of Apalachin and located in Tioga County. The Board of Fire … Apalachin Fire District Oversight of Financial Operations …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/10/apalachin-fire-district-oversight-financial-operations-2013m-25Downsville Fire District – Procurement and Claims Audit (2022M-130)
… the procurement policy and claims were approved prior to payment. Key Findings The Board did not ensure that goods and … policy and that all claims were approved prior to payment. None of the 18 purchases of goods and services … Ensure that all claims are audited and approved prior to payment. Discontinue using the debit card. District officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/12/30/downsville-fire-district-procurement-and-claims-audit-2022m-130Fort Hunter Fire District – Capital Reserve Funds (2022M-202)
… report - pdf] Audit Objective Determine whether the Fort Hunter Fire District (District) Board of Commissioners … audit Fort Hunter fire district capital reserve funds …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/fort-hunter-fire-district-capital-reserve-funds-2022m-202