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Opinion 2003-5
… for paid firefighter) GENERAL MUNICIPAL LAW §208-b; RETIREMENT AND SOCIAL SECURITY LAW §363-d: The line-of-duty presumption in Retirement and Social Security Law §363-d does not apply to …
https://www.osc.ny.gov/legal-opinions/opinion-2003-5Clarendon Fire Company – Financial Activities (2023M-50)
… transactions. The Treasurer was not trained or made aware of his financial reporting duties and requirements. Officials …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/08/04/clarendon-fire-company-financial-activities-2023m-50Hannibal Fire Company – Misappropriation of Funds (2023M-59)
… was able to misappropriate over $850,000 in Company funds during an eight-and-a-half-year period. For example, he … Recommendations Work to seek recovery of misappropriated funds from the Company’s insurance provider and consult with …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59Rapids Fire Company – Credit Cards (2023M-86)
… and enforce the Policy and bylaws. Ensure Company credit cards are only used by authorized users. Ensure credit card …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/09/22/rapids-fire-company-credit-cards-2023m-86Delhi Joint Fire District – Cash Receipts and Disbursements (2020M-142)
Determine whether the Delhi Joint Fire District’s (District) Board of Fire Commissioners (Board) ensured receipts were deposited, recorded and reported and disbursements were proper and supported.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/delhi-joint-district-2020-142.pdfLyndon Fire District – Disbursements (2022M-132)
Determine if the Lyndon Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight to ensure disbursements were authorized, supported and for appropriate District purposes.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/lyndon-fire-district-2022-132.pdfFlanders Fire District – Disbursements (2014M-199)
… 1, 2013 through March 31, 2014. Background The Flanders Fire District is a district corporation of the State, … before signing and sending them to vendors. … Flanders Fire District Disbursements 2014M199 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/flanders-fire-district-disbursements-2014m-199Tier Status – En-Con Police Officers Plan
… When you join the Retirement System, you are assigned to a tier depending on your date of membership. You are in: If you joined: Tier 1 Before July … 8, 2010 and did not elect to be covered by Article 22 (i.e., did not opt into Tier 5), can be covered by Article 11 …
https://www.osc.ny.gov/retirement/publications/1822/tier-statusJohnsonville Fire District – Claims Processing (2017M-190)
… 1, 2016 through June 30, 2017. Background The Johnsonville Fire District is a district corporation of the State, … for payment is adequately documented. … Johnsonville Fire District Claims Processing 2017M190 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/01/05/johnsonville-fire-district-claims-processing-2017m-190Hamlin Morton Walker Fire District – Pumper Truck Procurement (2023M-27)
… the Hamlin Morton Walker Fire District (District) Board of Commissioners (Board) procured a pumper truck in …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/hamlin-morton-walker-fire-district-pumper-truck-procurement-2023m-27State Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Richford Fire District – Long-Term Planning and Board Oversight (Tioga … may impair the district’s ability to continue to provide fire protection and emergency services. The board did not … lacked adequate supporting documentation. Miller Place Fire District – Credit Cards (Suffolk County) The board did …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-0Comptrollers DiNapoli & Stringer Call on Corporations to Protect LGBT Rights Around World
… New York State Comptroller Thomas P. DiNapoli and New York City Comptroller Scott M. Stringer released a joint letter today on behalf of the state and city pension funds to 20 major U.S. corporations urging them to …
https://www.osc.ny.gov/press/releases/2014/06/comptrollers-dinapoli-stringer-call-corporations-protect-lgbt-rights-around-worldOpinion 88-56
… employee of a firm doing business with the district, does not have a prohibited conflict of interest in purchase … and (2) the duties of such employment do not directly involve the procurement, preparation or performance of any … the commissioner is paid a fixed salary by the firm and does not receive commissions. This suggests that the …
https://www.osc.ny.gov/legal-opinions/opinion-88-56Opinion 89-12
… one-half owner of a construction firm which may bid on the building project presents possible violations of ethical or … as a member, advisor or employee of a government body in those actions or deliberations which pertain to … fact that specifications are drafted by a potential bidder does not necessarily mean that the specifications will be …
https://www.osc.ny.gov/legal-opinions/opinion-89-12State Comptroller DiNapoli Releases Municipal & School Audits
… did not accurately record department leave or properly pay separation payments. Officials overpaid 11 of 14 …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-municipal-school-auditsTown of Alabama – Town Clerk Operations (2013M-369)
… Key Findings The Clerk, as the Tax Collector, did not deposit or remit real property taxes received in a timely manner. The Board did not … records of the Clerk or Tax Collector. Key Recommendations Deposit and remit all moneys on a timely basis in compliance …
https://www.osc.ny.gov/local-government/audits/town/2014/03/14/town-alabama-town-clerk-operations-2013m-369Averill Park No. 2 Fire District – Controls Over Financial Activity (2014M-183)
… through March 31, 2014. Background The Averill Park No. 2 Fire District is a district corporation of the State, … audit is performed each year. … Averill Park No 2 Fire District Controls Over Financial Activity 2014M183 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/averill-park-no-2-fire-district-controls-over-financial-activity-2014m-183Cortlandville Fire District – Credit Cards (2020M-57)
… for appropriate purposes and paid timely. Key Findings The Board approved credit card charges totaling $18,124 without adequate supporting documentation. The District incurred penalty charges totaling $393 for late … supporting documentation. Ensure payments occur in a timely fashion to avoid incurring late fees and interest …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/10/cortlandville-fire-district-credit-cards-2020m-57State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … . "In today's fiscal climate, budget transparency and accountability for our local communities is a top priority," … recording and reporting cash receipts, and did not compare manual cash receipt records to the bank deposits. Accurate …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-auditsReal Property Tax Cap Information - Glossary
… Ad Valorem Taxes – Taxes based on property value used to fund general government … local governments are permitted to increase their real property tax levies. Either two percent or inflation, … value from the prior roll resulting from new construction, property annexed from another assessing unit, and the …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-information-glossary