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Opinion 94-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICES -- … In addition, except to the extent restricted by the State Legislature, local governments may adopt local laws, …
https://www.osc.ny.gov/legal-opinions/opinion-94-7Montauk Union Free School District – Financial Condition (2016M-168)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Montauk Union Free School District is located in the Town of East Hampton in Suffolk County. The District, which … 475 students, is governed by an elected five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/montauk-union-free-school-district-financial-condition-2016m-168DiNapoli: Former Treasurer Charged in $11,000 Theft of Bolivar Volunteer Fire Department Funds
… The former treasurer of the Bolivar Volunteer Fire Department was charged today in the alleged theft of … by State Comptroller Thomas P. DiNapoli’s office and the Bolivar Police Department which was prompted by a complaint to the …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-former-treasurer-charged-11000-theft-bolivar-volunteer-fire-department-fundsOpinion 89-53
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … unless otherwise provided by a special law enacted by the State Legislature. In general, these sections of the …
https://www.osc.ny.gov/legal-opinions/opinion-89-53Opinion 96-7
… opinion. FIRE DISTRICTS -- Powers and Duties (advertising to recruit volunteer firefighters) MUNICIPAL COOPERATION -- … fire districts may enter into a cooperation agreement to implement an advertising campaign for the purpose of … or any other equitable method or formula as agreed to by the parties to the agreement. You ask whether several …
https://www.osc.ny.gov/legal-opinions/opinion-96-7Former President of Briarcliff Manor Fire Department Pleads Guilty to Embezzling More Than $120,000
… State Comptroller Thomas P. DiNapoli, Geoffrey S. Berman, the … and George P. Beach II, Superintendent of the New York State Police, announced that ROBERT M. GARCIA, the former … federal court before U.S. District Judge Cathy Seibel. State Comptroller Thomas P. DiNapoli said: "Mr. Garcia has …
https://www.osc.ny.gov/press/releases/2018/07/former-president-briarcliff-manor-fire-department-pleads-guilty-embezzling-more-120000DiNapoli: Former Citizens Hose Fire Company Treasurer Arrested for Stealing More Than $100,000
… over $100,000 from the company over a four-year period, State Comptroller Thomas P. DiNapoli, Ontario County District … I would like to thank the Ontario County Sheriff and The State Comptroller’s Office for their hard work and …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-former-citizens-hose-fire-company-treasurer-arrested-stealing-more-100000Opinion 96-24
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and … FUNDS -- Capital Reserve Fund (referendum requirements in fire districts); (payment into of amount provided by … district board of commissioners may determine to include in the annual fire district budget an amount to be paid into …
https://www.osc.ny.gov/legal-opinions/opinion-96-24DiNapoli: Former Hannibal Fire Chief and Father Arrested
… New York State Comptroller Thomas P. DiNapoli, Oswego County District … Attorney Anthony J. DiMartino, Jr., and the New York State Police today announced the arrest of former Hannibal … trust. My thanks to District Attorney DiMartino and the State Police for their assistance in ensuring justice is …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-former-hannibal-fire-chief-and-father-arrestedOpinion 89-40
… 781 at 785, affd 50 AD2d 614, 375 NYS2d 500, mot for lv to app dsmd 38 NY2d 1004, 384 NYS2d 441). While the legislative … Kershnar v Heller , 14 NYS2d 595, mod on other grnds, 285 App Div 751, 15 NYS2d 451; see also Boro Park Sanitary Live …
https://www.osc.ny.gov/legal-opinions/opinion-89-40Opinion 2000-21
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Establishment of (joint … since it is apparent that a city may be created only by an act of the State Legislature (see, e.g., City of New York v … generally would be most appropriately clarified in the act creating the city. … Whether in the proposed formation of …
https://www.osc.ny.gov/legal-opinions/opinion-2000-21Opinion 93-24
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and Expenditures (construction of permanent outdoor … and residents of the district (see 16 Opns St Comp, 1960, p 175; 4 Opns St Comp, 1948, p 91; cf ., e.g., General …
https://www.osc.ny.gov/legal-opinions/opinion-93-24Opinion 2001-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … p 329; Memorandum to the Governor of the Department of State for S. 1771 of 1983, July 26, 1983; Memorandum to the …
https://www.osc.ny.gov/legal-opinions/opinion-2001-5Opinion 2000-20
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … which operates under a charter granted by the State Board of Regents and is open to the public without …
https://www.osc.ny.gov/legal-opinions/opinion-2000-20DiNapoli: Former Almond Treasurer Took $22,000 in Fire Department Funds
… New York State Comptroller Thomas P. DiNapoli today announced the … and hold wrongdoers accountable. I thank the New York State Police and Allegany District Attorney Keith Slep for …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-former-almond-treasurer-took-22000-fire-department-fundsDiNapoli: Former Le Roy Fire Dept Treasurer Pleads Guilty in $46,000 Theft of Public Funds
… according to audits and an investigation by New York State Comptroller Thomas P. DiNapoli. Dennis Snow, 61, … by filing a complaint online at investigations@osc.state.ny.us, or by mailing a complaint to: Office of the …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-former-le-roy-fire-dept-treasurer-pleads-guilty-46000-theft-public-fundsDiNapoli: Former Le Roy Fire Dept Treasurer Sentenced For Gambling-Related Theft of $46,000
… The former treasurer of the Le Roy Fire Department and the Le Roy Fireman’s Benevolent … jail and a final $16,200 restitution payment to the Le Roy Fire Department and the Firemen’s Benevolent Association. …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-former-le-roy-fire-dept-treasurer-sentenced-gambling-related-theft-46000Opinion 92-37
… This opinion represents the views of the Office of the State … or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Extension (necessity to … which requires the Comptroller's approval. The procedures for merging a fire protection district into an adjoining fire …
https://www.osc.ny.gov/legal-opinions/opinion-92-37DiNapoli: Get Your Money Back!
… a.m. – 12:00 p.m. OUF in the Town of Ramapo Ramapo Town Hall 237 NY-59 Suffern, NY Rockland June 5, 2025 10:00 … – 1:00 p.m. OUF in the Town of Haverstraw Haverstraw Town Hall 1 Rosman Road Garnerville, NY Rockland June 6, 2025 … Community Room A 3 Higbie Lane West Islip, NY Suffolk NYC June 24, 2025 2:00 p.m. – 4:00 p.m. St. Nicks Alliance …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-get-your-money-backDiNapoli: Fire Chief Charged In Alleged $2,700 Gasoline Theft
… private use, according to an audit and investigation by State Comptroller Thomas P. DiNapoli. “Once again we see … led to serious problems. By partnering with the New York State Police and Oswego County District Attorney Gregory …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-fire-chief-charged-alleged-2700-gasoline-theft