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Truxton Fire District – Board Oversight (2022M-123)
… – pdf] Audit Objective Determine whether the Truxton Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of … Determine whether the Truxton Fire District District Board of Fire Commissioners Board provided adequate oversight of …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/truxton-fire-district-board-oversight-2022m-123Lyndon Fire District – Disbursements (2022M-132)
… controls. Become familiar with the resources listed in Appendix C of this report for training opportunities. …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/lyndon-fire-district-disbursements-2022m-132Margaretville Volunteer Fire Department – Cash Receipts and Disbursements (2014M-172)
… with the Middletown-Hardenburgh Fire District (District) and provides fire protection services to the District. The … and procedures relating to control of the Department’s cash receipts and disbursements. These policies and … Department purposes and supported by an invoice and both cash receipts and disbursements are properly recorded, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/margaretville-volunteer-fire-department-cash-receipts-and-disbursementsDiNapoli Recovers $42K From Woman Who Stole From State and Local Retirement System
… P. DiNapoli and the New York State Police announced the sentencing of Bonnie S. Robertson, 63, of Pleasant Valley for … P DiNapoli and the New York State Police announced the sentencing of Bonnie S Robertson 63 …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-recovers-42k-woman-who-stole-state-and-local-retirement-systemDiNapoli: Former Clerk Treasurer for the Village of Speculator Charged With Larceny
… of $25,988 for health insurance benefits for her family, State Comptroller Thomas P. DiNapoli announced today. Page is … village and taxpayer expense,” DiNapoli said. “I thank the New York State Police and Hamilton County District Attorney …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-former-clerk-treasurer-village-speculator-charged-larcenyDiNapoli: Disgraced Top Officials at School for At-Risk Students Arraigned on Public Corruption Charges
… P. DiNapoli and Westchester County District Attorney Susan Cacace announced that two former officials at the … DiNapoli and Westchester County District Attorney Susan Cacace announced that two former officials at the …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-disgraced-top-officials-school-risk-students-arraigned-public-corruption-chargesState Comptroller DiNapoli Releases Municipal & School Audits
… reserve balances circumvents the statutory limit on surplus fund balance and lacks transparency. The district … did not maintain a complete and current capital asset list. Auditors were unable to definitively locate 32 of 35 assets reviewed to the village’s asset list because the asset, purchase invoice and asset list did …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Opinion 93-16
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. VOLUNTEER … an "active volunteer firefighter" accumulates at least 50 points. Points must be granted for the performance of certain …
https://www.osc.ny.gov/legal-opinions/opinion-93-16Opinion 91-1
… of Endicott , 51 NY2d 426, 434 NYS2d 922; 1987 Opns St Comp No. 87-46, p 70; L 1953, ch 861; Memorandum to … the local law actually conflict with the State statute ( Albany Area Builders v Town of Guilderland , 74 NY2d 372, 547 … unreported; 15 Opns St Comp, 1959, p 113; 10 McQuillin §29.54; see also Sweet Associates v Gallman , 36 AD2d 95, 318 …
https://www.osc.ny.gov/legal-opinions/opinion-91-1Comptroller DiNapoli Releases Municipal Audits
… appropriated fund balance ranging from $1.2 million to $1.4 million that was not used to finance appropriation during … the proposed budget includes revenue estimates of $4.5 million in metered water sales and $5.5 million in sewer …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-audits-0Brasher-Winthrop Consolidated Fire District – Board Oversight (2021M-47)
Determine whether the Brasher-Winthrop Consolidated Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of District financial activities.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/brasher-winthrop-district-2021-47.pdfDiNapoli: Springport Town Clerk Faces Criminal Charges
… on a town computer to boost her retirement benefits with the New York State and Local Retirement System, State … said. Waldron, 62, a 25-year town employee, was charged with offering a false instrument for filing in the 1st … on a town computer to boost her retirement benefits with the New York State and Local Retirement System State …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-springport-town-clerk-faces-criminal-chargesState Comptroller DiNapoli Releases Municipal Audits
… all PILOT agreements were properly billed, collected and distributed. Sixteen of the 62 bills reviewed were … tax either used incorrect assessment values or tax rates and had an inconsistent payment calculation process that … analyses which compare the amount of cash on hand and on deposit in the bank to detailed lists of amounts …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli, Sanders and Anderson Take Action to Expand Lending in Underserved Communities and Spur Economic Development
… conference in support of legislation that would expand lending in underserved communities and help stimulate … banks and minority‑owned financial institutions to expand lending, support small businesses, and help families build … traditional collateral, freeing up more capital for lending. The second bill ( S.8406 / A.9573 ), authored by …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-sanders-and-anderson-take-action-expand-lending-underserved-communities-and-spur-economicState Comptroller DiNapoli Announces Municipal Audits
… have been issued. Procurement of Electricity and Natural Gas through Aggregators (2018MS-5) Local governments and … to benchmark rates to ensure they received the lowest prices for electricity and natural gas. Five of seven entities reviewed (city of Albany; …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-announces-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… ordered to pay $1,711 in restitution. City of Lackawanna – Garbage Collection Fees (Erie County) City officials did not always assess and bill garbage fees in accordance with the City Code. Officials also … develop policies and procedures for assessing and billing garbage fees. Of the 33 properties reviewed, 30 were not …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-audits-0Uniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (2013M-244)
… million. Key Findings The Board’s current firehouse hall rental policy and procedures are inadequate, and it did not … and/or approve, monitor, or control the firehouse hall rental process. The Board did not exercise appropriate … Key Recommendations Evaluate the District’s current hall rental policy to ensure that it contains specific rules for …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-boardFly Creek Fire District – Non-Payroll Disbursements (2022M-115)
… Objective Determine whether the Fly Creek Fire District’s (District) non-payroll disbursements were supported, for … audited prior to payment. Key Findings While the District’s non-payroll disbursements were supported, for proper … performed all aspects of the disbursements process with little oversight or mitigating controls. The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/23/fly-creek-fire-district-non-payroll-disbursements-2022m-115Sea Breeze Fire District – Board Oversight (2018M-269)
… and debt obligation records. Comply with legal mandates to perform an annual audit, file financial reports or audit … and indicated they have begun and will continue to take corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/sea-breeze-fire-district-board-oversight-2018m-269DiNapoli: Two Poughkeepsie Women Arrested for Stealing NYS Pension Checks From Deceased Pensioner
… larceny in the third degree and was arraigned by Judge Scott Volkman in Poughkeepsie City Court. She is due back in …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-two-poughkeepsie-women-arrested-stealing-nys-pension-checks-deceased-pensioner