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Opinion 2001-11
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent … instance would not have a prohibited interest, within the meaning of General Municipal Law, article 18, in the fire …
https://www.osc.ny.gov/legal-opinions/opinion-2001-11Opinion 91-29
… the State Legislature and is authorized to receive direct payment of foreign fire insurance tax moneys, the moneys may …
https://www.osc.ny.gov/legal-opinions/opinion-91-29Opinion 98 - 19
… -- Apparatus and Equipment (referendum requirement for installment purchase contract) PUBLIC CONTRACTS -- Installment Purchase Contracts (referendum requirement for in fire district) REFERENDUM -- Mandatory (need for in fire district for installment purchase contract) …
https://www.osc.ny.gov/legal-opinions/opinion-98-19Opinion 93-21
… upon the best or most beneficial terms. July 5, 1993 Jack Stewart, Chairman, Board of Fire Commissioners Cottekill Fire …
https://www.osc.ny.gov/legal-opinions/opinion-93-21Opinion 94-33
… opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no … in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award Programs (participation by retired members of fire … statute. August 2, 1994 Patricia Lamb McCarthy Deputy Comptroller 1 Note that the service award statute is silent …
https://www.osc.ny.gov/legal-opinions/opinion-94-33Fire District Information
… [docx] Internal Audit Process for Fire Districts [pdf] What to Expect During a CPA Audit [pdf] Accounting LOSAP Audit and Disclosure … an Annual Financial Report with OSC Length of Service Award Programs (LOSAP) Model Notes: Defined Contribution …
https://www.osc.ny.gov/local-government/resources/fire-district-informationForms and Templates
… Model Code of Ethics for Fire Districts [docx] Model RFP for Professional Audit Services for Fire Districts [docx] … 85 Application for Permission of State Comptroller [pdf] RFP for Fire Districts - Professional Auditing Services [pdf] RFP Guidance for School Districts Seeking Audit Services …
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
… a current fire commissioner, who pleaded guilty in Hurley Town Court, were initially charged for abusing … only pleaded to official misconduct. Since taking office in 2007, DiNapoli has committed to fighting public corruption …
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
… like to also thank the State Comptroller and Ulster County DA Carnright's office for their time and due diligence …
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
… Fire companies, fire departments and benevolent associations which receive and use foreign fire insurance tax proceeds (commonly referred to as "two … a list of frequently asked questions pertaining to Foreign Fire Tax Program here . For additional information about the …
https://www.osc.ny.gov/local-government/required-reporting/foreign-fire-insurance-report-filingBowmansville Volunteer Fire Association, Inc. - Financial Management (2015M-10)
… Fire Company’s financial management for the period April 1, 2012 through November 7, 2014. Background The Bowmansville … of Lancaster. The Town paid the Company approximately $1.14 million in 2012 and 2013 for fire protection services. … Fire Companys financial management for the period April 1 2012 through November 7 2014 …
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)
… pdf ] Audit Objective Determine whether the Livonia Joint Fire District’s (District) Board was transparent when funding and purchasing fire apparatus. Key Findings The Board was not transparent …
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
… tax monies to facilitate access to its meeting room and offices by disabled members of the association through … provide transportation to the association meeting room and office area, and would be made accessible to disabled members of 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 … of more than $120,000 from the BMFD. GARCIA pled guilty in White Plains federal court before U.S. District Judge Cathy Seibel. …
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
… has pleaded guilty to Grand Larceny in the Second Degree as a crime of Public Corruption, a class B felony. The … Chief has pleaded guilty to Grand Larceny in the Second Degree as a crime of Public Corruption a class B felony The …
https://www.osc.ny.gov/press/releases/2018/09/comptroller-dinapoli-and-westchester-county-district-attorney-former-croton-hudson-village-fireOpinion 98-18
… Opns St Comp No. 81-1, p 1). Given that fire districts do not, in fact, "act on behalf of" municipalities, it is …
https://www.osc.ny.gov/legal-opinions/opinion-98-18DiNapoli: Former Morley Fire Company Treasurer Pleads Guilty to Stealing Over $16,000
… from the company over a three-year period, New York State Comptroller Thomas P. DiNapoli announced today. “Ms. Perkins was entrusted with money meant to protect her community. Instead, she betrayed …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-former-morley-fire-company-treasurer-pleads-guilty-stealing-over-16000Comptroller DiNapoli and Westchester County District Attorney: Former Croton-On-Hudson Village Fire Department Treasurer Charged in Theft of Fire Department Funds
… County District Attorney Anthony A. Scarpino Jr. and the Village of Croton-on-Hudson Police Department announced the surrender and arrest of Gerald Munson, a former Croton-On-Hudson Fire Department Chief and a former Croton-On-Hudson Police …
https://www.osc.ny.gov/press/releases/2018/06/comptroller-dinapoli-and-westchester-county-district-attorney-former-croton-hudson-village-fire