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Opinion 95-22
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE … or indigent volunteer and exempt firemen and their families. It is evident that the purchase of exercise … or indigent volunteer and exempt firefighters and their families. Consequently, the Association may not expend …
https://www.osc.ny.gov/legal-opinions/opinion-95-22Woodbourne Fire District – Board Oversight (2023M-98)
… operations, including controls for wire transfers, online banking, investments, procurement, travel and … B includes our comments on issues that were raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98Opinion 95-12
… DEVELOPMENT AGENCIES -- Powers and Duties (authority to deposit or invest funds with a State or federally … board of a local government or, if the governing board so delegates, the chief fiscal officer or other officer … a national banking association located and authorized to do business in New York" (General Municipal Law, §§10[1][d], …
https://www.osc.ny.gov/legal-opinions/opinion-95-12DiNapoli: Tax Collector Sentenced for Dodging Her Own Tax Bills
… years probation and paid a total of $4,303 in restitution for falsifying her own tax payments for at least three years until her crimes were exposed in an … years probation and paid a total of $4303 in restitution for falsifying her own tax payments for at least three years …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-tax-collector-sentenced-dodging-her-own-tax-billsDiNapoli: Longtime Dunkirk Treasurer Indicted for Embezzling Over $120K From City
… State Comptroller Thomas P. DiNapoli and Chautauqua County … to District Attorney Schmidt, who then partnered with State Comptroller DiNapoli’s office to investigate the matter. The joint investigation and State Comptroller’s forensic audit revealed that from April …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-longtime-dunkirk-treasurer-indicted-embezzling-over-120k-cityElectronic Documents Submission System (EDSS)
… the Authorizer’s Online Services account with the New York State Office of the State Comptroller (OSC). Online … of establishing a user account in Online Services with the New York State Office of the State Comptroller (OSC) to … The Office of the New York State Comptroller OSC has implemented another phase …
https://www.osc.ny.gov/state-agencies/contracts/electronic-documents-submission-system-edssCrown Point Fire District – Board Oversight (2024M-29)
Determine whether the Crown Point Fire District (District) Board of Fire Commissioners (Board) adequately oversaw the District’s financial operations.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/crown-point-fire-district-2024-29.pdfPreston Fire District – Board Oversight (2025M-87)
Did the Preston Fire District (District) Board of Fire Commissioners (Board) provide adequate oversight of the District’s financial activities?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/preston-fire-district-2025-87.pdfCaton No. 1 Fire District – Financial Oversight (2013M-262)
… July 12, 2013. Background The Caton No. 1 Fire District is a district corporation of the State, distinct and separate from the Town of Caton and Steuben County in which it is located. The District is governed by an … controls such as performing an annual audit of her records and reports for 2011 and 2012. The Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/caton-no-1-fire-district-financial-oversight-2013m-262Opinion 2005-4
… or inconsistency between the two (see, e.g., Nassau County v Town of Hempstead , 84 AD2d 557, 443 NYS2d 274 app … The BOCES board, by resolution, may divide the BOCES into election districts so long as there are at least 700 … ( id .) The inspectors make a written report of election results ( id .). 3 BOCES are established by order of the …
https://www.osc.ny.gov/legal-opinions/opinion-2005-4Clinton Volunteer Fire Department, Inc. – Oversight of Financial Activities (2014M-142)
… Purpose of Audit The purpose of our audit was to evaluate the Department’s internal controls …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/08/29/clinton-volunteer-fire-department-inc-oversight-financialDiNapoli: Jury Convicts Councilman Ruben Wills in Public Corruption Scheme
… Councilman Ruben Wills (D-Queens) following an eleven-day trial that resulted in a guilty verdict on five of six counts … trust and breaks the law." As state prosecutors argued at trial, Wills used public matching funds from his 2009 … and distribute campaign literature. Prosecutors proved at trial that Micro Targeting never provided any campaign …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-jury-convicts-councilman-ruben-wills-public-corruption-schemeDiNapoli: Former Essex County Fair Treasurer and Willsboro Town Clerk Pleads Guilty to Stealing Nearly $90,000 From the Essex County Agricultural Society and Town
… Superintendent Steven G. James announced that Bridget Brown, the former treasurer of the Essex County Agricultural … $90,000 in funds from the society and the town. “Bridget Brown exploited the trust of her community and used her two … in fighting public corruption and holding Bridget Brown accountable.” The Franklin County District Attorney’s …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-former-essex-county-fair-treasurer-and-willsboro-town-clerk-pleads-guilty-stealing-nearlyRoosevelt Fire District – Length of Service Award Program (2025M-40)
… declined. As a result, the District’s annual contributions to the LOSAP had to steadily increase to ensure that there were enough assets … to help protect the benefits earned by the volunteers for service to their communities. The Board also could not …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/roosevelt-fire-district-length-service-award-program-2025m-40Border City Hose Company – Financial Oversight (2025M-39)
… complete report – pdf] Audit Objective Determine whether Border City Hose Company Inc. (Company) officers provided … properly accounted for, and a Director, who was also the Border City Fire District (District) Fire Department Chief … Determine whether Border City Hose Company Inc Company officers provided …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/border-city-hose-company-financial-oversight-2025m-39Terryville Fire District – Treasurer’s Duties (2017M-136)
Terryville Fire District – Treasurer’s Duties (2017M-136)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-fire-2017-terryville_0.pdfLyon Mountain Fire District – Cash Disbursements (2017M-2)
Lyon Mountain Fire District – Cash Disbursements (2017M-2)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-fire-2017-lyon-mountain_0.pdfTown of Tompkins Fire District – Board Oversight (2023M-33)
town, tomplkins, fire district, audit, board oversight
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/tompkins-fire-district-2023M-33.pdfHamlin Morton Walker Fire District – Pumper Truck Procurement (2023M-27)
fire district, Hamlin Morton Walker, audit, procurement
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/hamlin-morton-walker-fire-district-2023-27.pdfUpper Jay Fire District – Board Oversight (2023M-24)
audit, fire district, Upper Jay, board oversight
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/upper-jay-fire-district-2023-24.pdf