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Opinion 2001-11
… on behalf of private corporation doing business with fire district not relevant for purposes of section 801 of the … Municipal Law) -- Purchases and Sales (assistant fire chief as stockholder of corporation doing business with fire district) GENERAL MUNICIPAL LAW §801: An assistant chief of a fire district fire department who owns more than …
https://www.osc.ny.gov/legal-opinions/opinion-2001-11Opinion 91-29
… of tax moneys for an eye care plan, hospital telephone and television charges, and gifts); (procedure to make fire department recipient of … 1005(a)(3)(A), 1009, 1013; L 1955 ch 639: The Volunteer and Exempt Firemen's Benevolent Association of Lakeview may …
https://www.osc.ny.gov/legal-opinions/opinion-91-29Opinion 98 - 19
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Apparatus and Equipment (referendum … Purchase Contracts (referendum requirement for in fire district) REFERENDUM -- Mandatory (need for in fire district for installment purchase contract) GENERAL …
https://www.osc.ny.gov/legal-opinions/opinion-98-19Town of Hornellsville – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-112)
… for the day-to-day financial operations, including the allocation and distribution of FFI tax proceeds. The … relevant case law because the bookkeeper miscalculated the allocation of FFI tax proceeds. The bookkeeper allocated the … of active members used in the bookkeeper’s 2023 and 2024 allocation calculations. The Board did not receive or review …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-hornellsville-distribution-foreign-fire-insurance-tax-proceeds-2025m-112Opinion 93-21
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … DISTRICTS -- Apparatus and Equipment (procedures for sale of) REFERENDUM -- Mandatory (need for to sell fire truck in … a fire district is required to solicit bids for the sale of an unneeded pumper truck …
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 … The Treasurer used the 2023 prorata allocation percentage to distribute a portion of the 2024 FFI tax proceeds instead …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/30/henrietta-fire-district-distribution-foreign-fire-insurance-tax-proceedsOpinion 94-33
… rules and regulations. We have been asked whether "active life retired members" and "life retired members" of a fire department for which a … and actually performing service" in the protection of life and property from fire and other emergency (see General …
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 … Training Providers For Training Providers: Application to Get Training Course Approved [pdf] Commissioner Training …
https://www.osc.ny.gov/local-government/resources/fire-district-informationForms and Templates
… Analysis of Monthly Cash Receipts and Disbursements [pdf] Analysis of Monthly Disbursements and Debt Services [pdf] Audit Committee Charter Template … - Form AC971 [pdf] For use by counties, towns, villages and cities having a population of less than 125,000 … Forms and Templates …
https://www.osc.ny.gov/local-government/required-reporting/forms-and-templatesOpinion 98-7
… a fire district may establish a capital reserve fund to finance the purchase of a "traffic signal control system" to … fund is a device which permits a local government to finance certain local government expenditures by accumulating … of a fire district to establish capital reserve funds to finance, among other things, the acquisition of a specific …
https://www.osc.ny.gov/legal-opinions/opinion-98-7DiNapoli: Former West Hurley Fire District Chief and Chairman Plead Guilty in Corruption Probe
… evening to official misconduct following their March arrests for using fire district resources to support the … evening to official misconduct following their March arrests for using fire district resources to support the …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-former-west-hurley-fire-district-chief-and-chairman-plead-guilty-corruption-probeOpinion 90-17
… town taxes (Town Law, §185[1]; see also 31 Opns St Comp, 1975, p 103; 23 Opns St Comp, 1967, p 487; 12 Opns St Comp, …
https://www.osc.ny.gov/legal-opinions/opinion-90-17DiNapoli: Former West Hurley Fire District Chief and Chairman Charged in Corruption Probe
… The former West Hurley Fire District chief and a current fire … arrested today for abusing their authority and costing the district over $30,000 in funds since 2012, according to State Comptroller Thomas P. … The former West Hurley Fire District chief and a current fire …
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
… benevolent associations which receive and use foreign fire insurance tax proceeds (commonly referred to as "two percent … Foreign Fire Insurance Report Filing …
https://www.osc.ny.gov/local-government/required-reporting/foreign-fire-insurance-report-filingLivonia 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-97Bowmansville Volunteer Fire Association, Inc. - Financial Management (2015M-10)
… The purpose of our audit was to evaluate the Fire Company’s financial management for the period April 1, 2012 through … The Board did not conduct a comprehensive audit of all the bills prior to payment as required. Company officials issued … Ensure that the Board conducts a comprehensive review of bills and invoices before submitting them to the membership …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/03/08/bowmansville-volunteer-fire-association-inc-financialOpinion 2000-19
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … LAW §§9104, 9105: A benevolent association may use foreign fire insurance tax monies to facilitate access to its meeting … accessible elevator. In order to ensure that foreign fire insurance tax monies are used exclusively for 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
… George P. Beach II, Superintendent of the New York State Police, announced that ROBERT M. GARCIA, the former president … States Attorney Geoffrey S. Berman, the FBI and the State Police, he will now be held accountable. This is a reminder … April 2013. His election to that position also made him an officer of the Briarcliff Manor Fire Council, which oversees …
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
… before Judge Michael Martinelli. At the time of his plea, he also paid $124,383 in restitution, added to the $25,000 he paid upon arraignment. Munson is scheduled for sentencing … Munson admitted he had created the false statements on his home computer; that he had stolen money from the Department’s …
https://www.osc.ny.gov/press/releases/2018/09/comptroller-dinapoli-and-westchester-county-district-attorney-former-croton-hudson-village-fireOpinion 98-18
… fire districts, rather than merely establishing a modified procedure for obtaining an approval necessary to provide such …
https://www.osc.ny.gov/legal-opinions/opinion-98-18