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Opinion 2001-8
… and establish a fire district having the same boundaries as the dissolved fire protection district. (2) There is no authority for a fire district to establish a scale of tax rates so that owners of multiple parcels are … and establish a fire district having the same boundaries as the dissolved fire protection district. 2 Fire district …
https://www.osc.ny.gov/legal-opinions/opinion-2001-8DiNapoli: Former Vernon Center Fire Department Treasurer Pleads Guilty to Stealing Over $300,000
… Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-former-vernon-center-fire-department-treasurer-pleads-guilty-stealing-over-300000Montauk Union Free School District – Information Technology (2022M-137)
… – pdf] Audit Objective Determine whether Montauk Union Free School District (District) officials secured access to … had an active network user account. IT security awareness training was not provided. Since 2013-14, external … as they are no longer needed. Provide periodic IT security awareness training. Develop and adopt a comprehensive written …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/montauk-union-free-school-district-information-technology-2022m-137Fire District Information: Fire District Training Providers
… Contact: Cathy DeLuca, Event Coordinator Phone: (518) 275-6585 Email: [email protected] Course … https://cafda.net/ Contact: Thomas J. Rinaldi, President Phone: (540) 292-1529 Email: [email protected] Course … Kornfeld, Rew, Newman & Simeone Contact: Frank T. Simeone Phone: (845) 357-2660 ext. 100 Email: [email protected] Address: …
https://www.osc.ny.gov/local-government/resources/fire-district-information-fire-district-training-providersMontauk Union Free School District – Information Technology (2022M-137)
audit, school, montauk, information technology
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/montauk-union-free-school-district-2022-137.pdfOpinion 89-53
… No. 79-102, p 19 superseded to the extent inconsistent. You ask how foreign fire insurance tax moneys should be …
https://www.osc.ny.gov/legal-opinions/opinion-89-53DiNapoli: Former Crystal Beach Fire Department Treasurer Sentenced in More Than $82,000 Theft
… this case and seeing that justice was done.” Judge Frederick Reed sentenced Michael Mason, 44, of Canandaigua, …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-former-crystal-beach-fire-department-treasurer-sentenced-more-82000-theftDiNapoli: Former Vernon Center Fire Department Treasurer Sentenced to Prison for Theft of Over $300,000
… in the indictment, grand larceny in the second degree, in August. “Instead of serving his department, Jonnell Rose …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-former-vernon-center-fire-department-treasurer-sentenced-prison-theft-over-300000DiNapoli: Former Treasurer Charged in $11,000 Theft of Bolivar Volunteer Fire Department Funds
… Comptroller Thomas P. DiNapoli’s office and the Bolivar Police Department which was prompted by a complaint to the … that such behavior will not be tolerated. I thank Bolivar Police Chief Steven McPherson and Allegany County District … Mrs. Olmstead to justice." "The village of Bolivar’s Police Department, along with assistance from New York State …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-former-treasurer-charged-11000-theft-bolivar-volunteer-fire-department-fundsOpinion 96-7
… valuations, population or any other equitable method or formula as agreed to by the parties to the agreement. You ask … that a cooperation agreement may provide a method or formula for equitably allocating the operating costs of the … under the agreement. It further states that the method or formula: shall be established by the participating ... …
https://www.osc.ny.gov/legal-opinions/opinion-96-7Comptroller DiNapoli Releases Municipal Audits
… accumulated over $1.2 million in five separate reserve funds. Town of Knox – Internal Controls Over Payroll (Albany … levy limit. Plymouth Volunteer Fire Department – Missing Funds (Chenango County) The board did not adequately … misappropriated approximately $17,500 of department funds from February 2011 through August 2013. Town of …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-1Opinion 89-40
… or statutory amendments that bear on the issues discussed in the opinion. FIRE COMMISSIONERS -- Reimbursement for … for wages lost because the commissioner was subpoenaed to testify in a case in which the fire district was the … and, in that capacity, eligible for reimbursement pursuant to General Municipal Law, §72-o. (2) A volunteer officer or …
https://www.osc.ny.gov/legal-opinions/opinion-89-40Opinion 96-24
… -- Appropriations and Expenditures (appropriations to capital reserve fund) MUNICIPAL FUNDS -- Capital Reserve … §6-g: A fire district board of commissioners may determine to include in the annual fire district budget an amount to be paid into a capital reserve fund established for the …
https://www.osc.ny.gov/legal-opinions/opinion-96-24DiNapoli: Former Citizens Hose Fire Company Treasurer Arrested for Stealing More Than $100,000
… A former treasurer of an Ontario County fire company was arrested for allegedly stealing over … period, State Comptroller Thomas P. DiNapoli, Ontario County District Attorney James Ritts, and Ontario County Sheriff David Cirencione announced today. The … A former treasurer of an Ontario County fire company was arrested for allegedly stealing over …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-former-citizens-hose-fire-company-treasurer-arrested-stealing-more-100000DiNapoli: Former Hannibal Fire Chief and Father Arrested
… Oswego County District Attorney Anthony J. DiMartino, Jr., and the New York State Police today announced the arrest of … Fire Chief Chris Emmons for allegedly stealing $18,000, and Carl Emmons Sr., Chris Emmons’ father and a volunteer firefighter, for stealing over $2,500 from …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-former-hannibal-fire-chief-and-father-arrestedFormer President of Briarcliff Manor Fire Department Pleads Guilty to Embezzling More Than $120,000
… State Comptroller Thomas P. DiNapoli, Geoffrey S. Berman, the United States Attorney … the State Police, he will now be held accountable. This is a reminder to employ strong checks and balances and … four years, Garcia abused his elected position to channel over $120,000 into his personal accounts. Instead of …
https://www.osc.ny.gov/press/releases/2018/07/former-president-briarcliff-manor-fire-department-pleads-guilty-embezzling-more-120000Montauk Union Free School District – Financial Condition (2016M-168)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … and capital plans. Key Recommendations Use surplus funds to fund one-time expenditures, fund needed reserves and … of unrestricted fund balance that will not be used to fund operations. Create and adopt a formal plan that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/montauk-union-free-school-district-financial-condition-2016m-168Opinion 2000-21
… or towns and village or villages a joint fire district for the purposes hereinafter stated and in the manner … town or towns. This language suggests that, in order for a village to be included within a joint fire district, … 4 of Town Law §189-a, which establishes a procedure for extension of a joint fire district by "each town and … …
https://www.osc.ny.gov/legal-opinions/opinion-2000-21Opinion 93-24
… ask whether the fire district may permit such facilities to be used by residents of the district, as well as members … the purpose of providing fire protection and responding to certain other types of emergencies (see Town Law, §176[1], … 13, authorizing towns, villages, cities and counties to provide playgrounds and neighborhood recreation centers). …
https://www.osc.ny.gov/legal-opinions/opinion-93-24Opinion 2001-5
… a reward of up to $1,000 for information leading to the arrest and conviction of individuals for felonies and … NY 280). Section 176(31) of the Town Law provides that the board of fire commissioners of a fire district: [m]ay offer … dollars, to individuals for information leading to the arrest and conviction of any person or persons for felonies …
https://www.osc.ny.gov/legal-opinions/opinion-2001-5