Search
Opinion 2001-11
… by the fire district on such transactions for the past year was approximately $7,600. You further indicate that, as …
https://www.osc.ny.gov/legal-opinions/opinion-2001-11Opinion 91-29
… (e.g., a rechargeable flashlight). You also ask how the Lakeview Fire Department could be made the recipient …
https://www.osc.ny.gov/legal-opinions/opinion-91-29Opinion 98 - 19
… purchase contract of a fire district is subject to a mandatory referendum. You ask whether an installment … purchase contract of a fire district is subject to mandatory referendum. General Municipal Law, §109-b … political subdivisions, including fire districts, to enter into installment purchase contracts for the …
https://www.osc.ny.gov/legal-opinions/opinion-98-19Opinion 93-21
… Orelli v Ambro , 41 NY2d 952, 394 NYS2d 636; Matter of New City Jewish Center v Flagg , 111 AD2d 814, 490 NYS 560, …
https://www.osc.ny.gov/legal-opinions/opinion-93-21Henrietta Fire District – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-26)
… insurer will collect and remit FFI tax proceeds to the New York State Department of Financial Services, which distributes the proceeds to the proper recipients. Pursuant to Insurance Law and relevant case law, when a fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/30/henrietta-fire-district-distribution-foreign-fire-insurance-tax-proceedsOpinion 94-33
… members" and "life retired members" of a fire department for which a volunteer firefighters' service award program has … a service award program (General Municipal Law, §217 [a]). For this purpose, an "active volunteer firefighter" is a … (see Town Law, §176-b; Village Law, §10-1006; Not-For-Profit Corporation Law, §1402). Although article 11-A …
https://www.osc.ny.gov/legal-opinions/opinion-94-33Fire District Information
… Audit Reports Fire Company Audit Guidance [pdf] Model RFP for Professional Auditing Services [docx] Internal Audit Process for Fire Districts [pdf] What to Expect During a CPA Audit … Accounting Bulletin [pdf] Accounting and Reporting Manual for Fire Districts [pdf] Filing an Annual Financial Report …
https://www.osc.ny.gov/local-government/resources/fire-district-informationForms and Templates
… Districts [docx] Part 85 Application for Permission of State Comptroller [pdf] RFP for Fire Districts - Professional … for an RFP for Professional Auditing Services from the State Education Department. … Forms and Templates …
https://www.osc.ny.gov/local-government/required-reporting/forms-and-templatesDiNapoli: Former West Hurley Fire District Chief and Chairman Plead Guilty in Corruption Probe
… $30,000 since 2012. Specifically, Gutierrez was accused of using the fire district water tanker to fill ponds, mix … Woodstock Landscaping & Excavating, was initially accused of defrauding the district of $20,755 by laundering payments through a relative, who had …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-former-west-hurley-fire-district-chief-and-chairman-plead-guilty-corruption-probeOpinion 98-7
… chiefs' cars and traffic signal control system) MUNICIPAL FUNDS -- Capital Reserve Fund (creation of by fire district … of a fire district to establish capital reserve funds to finance, among other things, the acquisition of a …
https://www.osc.ny.gov/legal-opinions/opinion-98-7Opinion 90-17
… and equipment of the fire district, it makes no provision for the surplus moneys of the district. Consequently, it is …
https://www.osc.ny.gov/legal-opinions/opinion-90-17DiNapoli: Former West Hurley Fire District Chief and Chairman Charged in Corruption Probe
… in Hurley Town Court. Gutierrez, who stepped down as chief is still serving as a captain. VanValkenburgh remains on the … the professionalism of Comptroller DiNapoli’s team. It is largely through their efforts that we are able to bring … with the fire district. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-former-west-hurley-fire-district-chief-and-chairman-charged-corruption-probeForeign Fire Insurance Report Filing
… use foreign fire insurance tax proceeds (commonly referred to as "two percent tax money") must file an annual report of the receipts of expenditures and balances relating to such monies with our office. Annual Report Form [pdf] For … maintains a list of frequently asked questions pertaining to Foreign Fire Tax Program here . For additional information …
https://www.osc.ny.gov/local-government/required-reporting/foreign-fire-insurance-report-filingBowmansville Volunteer Fire Association, Inc. - Financial Management (2015M-10)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to evaluate the Fire Company’s financial … Volunteer Fire Association, Inc. is located in the Town of Lancaster in Erie County. The Fire Company, which has a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/03/08/bowmansville-volunteer-fire-association-inc-financialLivonia Joint Fire District – Fire Truck Funding and Purchase (2021M-97)
… appropriations to accumulate more than $1.1 million in fund balance to purchase a fire truck costing more than …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/09/17/livonia-joint-fire-district-fire-truck-funding-and-purchase-2021m-97Opinion 2000-19
… foreign fire insurance tax monies are used exclusively for the purposes set forth in the special act governing the … to making the elevator handicapped accessible may be paid for with foreign fire insurance tax monies. You ask whether a … may expend foreign fire insurance tax monies to pay for installation of an elevator in a building owned by the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-19Former President of Briarcliff Manor Fire Department Pleads Guilty to Embezzling More Than $120,000
… the United States Attorney for the Southern District of New York, William F. Sweeney Jr., Assistant Director-in-Charge of the New York Field Division of the Federal Bureau of … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2018/07/former-president-briarcliff-manor-fire-department-pleads-guilty-embezzling-more-120000Comptroller DiNapoli and Westchester County District Attorney: Former Croton-On-Hudson Village Fire Department Treasurer Pleads Guilty in Theft of Fire Department Funds
… Division Public Integrity Bureau, is prosecuting the case. Since taking office in 2007, DiNapoli has committed to …
https://www.osc.ny.gov/press/releases/2018/09/comptroller-dinapoli-and-westchester-county-district-attorney-former-croton-hudson-village-fireOpinion 98-18
… medical services council to develop minimum training standards for certified first responders, emergency medical … technicians and minimum equipment and communication standards for advanced life support first response services … within the municipality, upon meeting or exceeding all standards set by the department for appropriate training, …
https://www.osc.ny.gov/legal-opinions/opinion-98-18DiNapoli: Former Morley Fire Company Treasurer Pleads Guilty to Stealing Over $16,000
… A former treasurer of the Morley Volunteer Fire Co., Cindi Perkins, pleaded … fraud and protecting taxpayer money is a priority of mine, and I thank St. Lawrence County District Attorney … checks to herself. The monies were a combination of payments from the Town of Canton and the Morley Fire …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-former-morley-fire-company-treasurer-pleads-guilty-stealing-over-16000