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DiNapoli: Former Treasurer Arrested in Tupper Lake Fire Department Theft
… Former Tupper Lake Volunteer Fire Department Treasurer Timothy J. Brown was … Tour, using volunteer department money. I thank the Tupper Lake Police Chief Eric Proulx, Acting Franklin County … us hold Mr. Brown accountable." Brown, 53, of Tupper Lake, was charged with grand larceny in the third degree, a …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-former-treasurer-arrested-tupper-lake-fire-department-theftMiddletown No. 1 Fire District – Annual Financial Reports (2020M-160)
Determine whether the Middletown No. 1 Fire District (District) Treasurer filed the required annual financial reports with the Office of the State Comptroller (OSC).
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/middletown-no1-district-2020-160.pdfDiNapoli: Timely Remediation Essential for Success of State's Brownfield Cleanup Program
… DiNapoli. The audit examined the New York State Department of Environmental Conservation’s (DEC) management of the program and found it must be strengthened to ensure … private parties follow through on the timely remediation of their contaminated sites. “By encouraging private parties …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-timely-remediation-essential-success-states-brownfield-cleanup-programDiNapoli: Audit Recommends Improvements in Services for Survivors of Human Trafficking
… The New York State Office of Temporary and Disability Assistance (OTDA) can take steps to improve … ensure survivors of human trafficking receive the services and assistance available to them, according to an audit … “Survivors of human trafficking face physical, emotional and financial trauma,” DiNapoli said. “Programs exist to …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-audit-recommends-improvements-services-survivors-human-traffickingOversight of Smart Schools Bond Act Funds (2019-S-13) 180-Day Response
To determine whether the State Education Department is monitoring the use of Smart Schools Bond Act funds to ensure that school districts have appropriately utilized them for their intended purpose.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s13-response.pdfState Agencies Bulletin No. 1749.1
… 21P employees: Dues/agency shop fees, retirement loans and arrears will continue for teachers working Summer Session in … these deductions. Agencies must start retirement loans and arrears deductions for teachers working Summer Session in a different agency (excluding NYSRLRS loans and arrears). The Department of Civil Service will submit a file …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17491-2019-summer-session-payments-institution-teachersIdentifying, Reporting, and Providing Services for Youth at Risk of Sexual Human Trafficking in New York City (2021-N-2)
To determine if the New York City Administration for Children’s Services and the New York City Department of Youth and Community Development identify, report on, and provide services for victims of child sex trafficking and those at risk of child sex trafficking.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21n2.pdfOpinion 92-25
… that bear on the issues discussed in the opinion. FIRE COMMISSIONERS -- Powers and Duties (riding on fire vehicles during emergency calls) TOWN LAW, §§176(11), 176-a: A board of fire commissioners may adopt regulations authorizing a fire … the provisions of section 17611 of the Town Law preclude a fire district commissioner who is not a member of the fire …
https://www.osc.ny.gov/legal-opinions/opinion-92-25Area #8 – Online Banking – Information Technology Governance
… electronic fraud targeting online banking are phishing 15 and malware. 16 In a typical scenario, the targeted … malware containing a key logger or other data harvesting and reporting mechanism is installed on the recipient’s … reported to banking officials and/or law enforcement. The window of time in which recoveries can be made from …
https://www.osc.ny.gov/local-government/publications/it-governance/area-8-online-bankingOpinion 97-11
… Law authorizes the governing body of any "political subdivision", and any "municipality" which is not a "political subdivision", to adopt a local law, ordinance, or resolution … council, board, commission, or bureau of a political subdivision . . ." (emphasis supplied). As used in section …
https://www.osc.ny.gov/legal-opinions/opinion-97-11DiNapoli: Pleasant Valley Town Clerk Charged in Theft of Fees
… Pleasant Valley Town Clerk Margaret Hart was charged today for the theft of more than $27,000 which she allegedly stole by pocketing cash deposits instead of depositing them in the … trust by stealing town fees and will be held accountable for her actions," DiNapoli said. "My staff, working with law …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-pleasant-valley-town-clerk-charged-theft-feesHealth and Safety of Children in Foster Care (Follow-Up) (2019-F-23)
We have followed up on the actions taken by officials of the New York City Administration for Children’s Services (ACS) to implement the recommendations...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f23.pdfCollection and Use of the Motor Vehicle Law Enforcement Fee (2012-S-2)
To determine whether the Department of Financial Services (Department) has collected, accounted for and distributed all Fee revenue due to the State and whether
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s2.pdfSt. Paul Boulevard Fire District - Board Oversight (2018M-116)
St. Paul Boulevard Fire District - Board Oversight (2018M-116)
https://www.osc.ny.gov/files/local-government/audits/pdf/st-paul-boulevard-district.pdfPine City Fire District No. 1 – Board Oversight (2017M-166)
Pine City Fire District No. 1 – Board Oversight (2017M-166)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-fire-2017-pine-city-no1.pdfDiNapoli: Former Vernon Center Fire Department Treasurer Pleads Guilty to Stealing Over $300,000
… Steven G. James announced today. Rose pled guilty to grand larceny in the second degree. “Jonnell Rose betrayed … before Judge Michael Nolan in Oneida County Court to Grand Larceny in the Second Degree and will be sentenced on …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-former-vernon-center-fire-department-treasurer-pleads-guilty-stealing-over-300000Opinion 2000-23
… service law (emphasis added). As a rule, where words of a statute are clear and unambiguous, they should be construed … see also Opn No. 86-23, supra; 1984 Opns St Comp No. 84-20, p 26; Murphy, supra ). On the other hand, some of these … 2000 Arthur B. Williams, Esq., Village Attorney Village of Newark …
https://www.osc.ny.gov/legal-opinions/opinion-2000-23Red Flags for Fraud
Red flags are warnings that something could be or is wrong.
https://www.osc.ny.gov/files/local-government/publications/pdf/red_flags_fraud.pdf