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Opinion 2004-7
… such delinquent amounts on the village or town tax roll. You ask whether a village may utilize the tax levy procedures … the village. If the village may not use those procedures, you ask whether the village may require the town in which the …
https://www.osc.ny.gov/legal-opinions/opinion-2004-7Rutland Fire District – Board Oversight (2017M-262)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … provides fire protection and emergency rescue services to approximately 3,060 residents over 45 square miles. … review the Treasurer’s monthly reports, including budget-to-actual reports and trial balances, or compare bank …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/02/rutland-fire-district-board-oversight-2017m-262West Hill Fire District No. 3 – Financial Condition (2014M-160)
… January 1, 2012 through March 6, 2014. Background The West Hill Fire District No. 3 is located in Chemung County and … West Hill Fire District No 3 Financial Condition 2014M160 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/15/west-hill-fire-district-no-3-financial-condition-2014m-160DiNapoli: Huntington Man Charged With Stealing Over $56,000 in State Pension Payments
… District Attorney Raymond A. Tierney today announced the arrest of former Town of Huntington employee Moses K. … alleged to have stolen from this vital resource.” The arrest came as a result of a joint investigation by the … District Attorney Raymond A Tierney today announced the arrest of former Town of Huntington employee Moses K Johnson …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-huntington-man-charged-stealing-over-56000-state-pension-paymentsDiNapoli: Former Town Clerk Pleads Guilty to Stealing Nearly $4,000 From Town of Lincoln
… for their partnership in solving this case.” Becker, 54, pled guilty to petit larceny. She served as the town …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-former-town-clerk-pleads-guilty-stealing-nearly-4000-town-lincolnState Comptroller DiNapoli Releases Municipal Audits
… reports detailing money received and disbursed, monthly bank reconciliations or cash balances for each fund. The board also did not ensure bank reconciliations were accurate, timely, and properly … board, and claims totaling $52,000 to the local Chamber of Commerce did not include receipts as required. Of the …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Former Long Island School Official Pleads Guilty in Kickback Scheme
… a kickback scheme. The announcement was made jointly with United States Attorney for the Eastern District of New York Breon … held accountable for their actions in the criminal justice system,” said FBI Assistant Director-in-Charge Driscoll. “The …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-former-long-island-school-official-pleads-guilty-kickback-schemeDiNapoli: Former Potter Town Clerk Arrested for Theft of Nearly $24,000
… Yates County Sherriff Ronald Spike announced the arrest of Julie Brown, former clerk of the Town of Potter. Brown, 49, … Yates County Sherriff Ronald Spike announced the arrest of Julie Brown former clerk of the Town of Potter …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-former-potter-town-clerk-arrested-theft-nearly-24000DiNapoli: Saranac Town Clerk Arrested for Falsifying Town Records
… of the Town of Saranac. Bell, 54, was arrested Thursday for allegedly falsifying records to hide her failure to … of her position to manipulate the town's records to cover for missing cash she was supposed to deposit,” said State … Bell, of Redford, allegedly collected $1,203 in cash for various clerk fees including dog licenses, marriage …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-saranac-town-clerk-arrested-falsifying-town-recordsHauppauge Fire District – Mandatory Training and Procurement (2014M-375)
… purpose of our audit was to assess Board compliance with training requirements and to review internal controls over … 1, 2013 through April 30, 2014. Background The Hauppauge Fire District is a district corporation of the State, … which is governed by an elected five-member Board of Fire Commissioners, serves approximately 15,000 residents. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/hauppauge-fire-district-mandatory-training-and-procurement-2014m-375Opinion 2002-8
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … ago, no improvement has been constructed for the district or services provided by the district and no indebtedness is … which was properly formed in 1982 but for which no improvements were constructed, no services provided and no …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8Town of Owego Fire District – Board Oversight (2013M-26)
… and separate from the Town of Owego and Tioga County, in which it is located. The Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/town-owego-fire-district-board-oversight-2013m-26State Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Peconic Bay Community … (East Hampton, Riverhead, Shelter Island, Southampton, and Southold) ensured disbursements were proper and supported, and debt service payments were for legitimate …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-auditsNorth Patchogue Fire District – Fuel Inventory and Cash Disbursements (2015M-81)
… manner. The District did not ensure compliance with its vehicle use policy. The Board has not established a thorough … Enforce and monitor compliance with the Board-adopted vehicle use policy. Ensure that the majority of Board members …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/17/north-patchogue-fire-district-fuel-inventory-and-cash-disbursements-2015mPlainville Fire District – Board Oversight (2021M-91)
… financial operations and exceeded its authority by passing a resolution that allowed the District Treasurer (Treasurer) … Ensure the Treasurer filed annual financial reports, for 2018 through 2020. Ensure the Treasurer’s records were … as required. Audit and approve all claims prior to payment when required. We tested claims totaling $289,700 and found …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/01/plainville-fire-district-board-oversight-2021m-91South Butler Fire District – Board Oversight of Financial Operations (2020M-155)
… report - pdf ] Audit Objective Determine whether the South Butler Fire District (District) Board of Fire … Determine whether the South Butler Fire District District Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/30/south-butler-fire-district-board-oversight-financial-operations-2020m-155Opinion 90-56
Whether a school district may elect to provide its employees who are engaged in the performance of ordered military duty paid leaves of absences in excess of that required by the Military Law
https://www.osc.ny.gov/legal-opinions/opinion-90-56DiNapoli: Orange County Resident Arrested for Stealing Her Late Mother’s Pension Benefits
… and the New York State Police today announced that Valerie White, of Middletown, was arrested and charged with grand … $51,532.64 of her late mother’s pension payments. “Ms. White thought she could get away with hiding her mother’s … were deposited into the bank account she had shared with White. White, 57, withdrew approximately $8,000 in cash from …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-orange-county-resident-arrested-stealing-her-late-mothers-pension-benefitsTerryville Fire District – Treasurer’s Duties (2017M-136)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … provides fire protection and emergency rescue services to about 25,000 residents in the hamlets of Terryville and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/09/08/terryville-fire-district-treasurers-duties-2017m-136Pocatello Fire District - Audit Follow-Up (2016M-301-F)
… report - pdf] [read 2016 report - pdf] Purpose of Audit The purpose of our review was to assess the Fire District’s progress, as of September 2019, in implementing our recommendations in the … The purpose of our review was to assess the Fire Districts progress in …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/12/27/pocatello-fire-district-audit-follow-2016m-301-f