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Comptroller DiNapoli Releases Municipal Audits
… of Nissequogue , City of Poughkeepsie and the Sir William Johnson Volunteer Fire Company . “In today’s fiscal climate, … comprehensive plan to reduce outstanding debt. Sir William Johnson Volunteer Fire Company – Controls Over Financial … of Nissequogue City of Poughkeepsie and the Sir William Johnson Volunteer Fire Company …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-auditsGreenville Fire District – Investment Program (2023M-106)
… the 17-month audit period, the District earned $539 from money on deposit in the District’s checking and money market accounts, which had average available funds for … the District’s investment program, Solicit interest rate quotes, or Consider other legally permissible …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/greenville-fire-district-investment-program-2023m-106Comptroller DiNapoli and A.G. Scheneiderman Announce 2 to 6 Year Prison Sentence for Former Councilman Ruben Wills in Public Corruption Scheme
… Justice Division is led by Chief Deputy Attorney General Jason Brown. Since taking office in 2007, DiNapoli has …
https://www.osc.ny.gov/press/releases/2017/08/comptroller-dinapoli-and-ag-scheneiderman-announce-2-6-year-prison-sentence-former-councilman-rubenOpinion 97-22
… of indebtedness to finance the cost of construction of a dormitory for the county community college. This is in reply to your letter concerning a proposal to build a dormitory for a community college whose … county governing board approval (Education Law, §6306[7]; La Corte v County of Rensselaer , 80 NY2d 232, 590 NYS2d 26). …
https://www.osc.ny.gov/legal-opinions/opinion-97-22DiNapoli and Schneiderman Announce Guilty Plea in $110,000 Health Contract Theft
… from the state. “Mr. Dunkel stole more than $110,000 in public funds earmarked to promote the immunization of … prosecuted over 50 individuals in public corruption cases since 2011, including a sitting state senator, a … II (AAP-II), pleaded guilty to one count of offering a false instrument for filing in the first degree, a Class E …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-and-schneiderman-announce-guilty-plea-110000-health-contract-theftBovina Fire District – Fund Balance (2015M-138)
… officials properly managed the District’s fund balance for the period January 1, 2014 through May 31, 2015. … Establish formal reserve funds using money designated for capital purposes or use the balance of funds on hand to reduce future tax levies. Develop a written long-term capital plan that details anticipated equipment …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/21/bovina-fire-district-fund-balance-2015m-138Opinion 89-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … association has been created by special act of the State Legislature and is authorized to receive direct payment …
https://www.osc.ny.gov/legal-opinions/opinion-89-11Local Government – 2021 Financial Condition Report
… Real property taxes remain the single largest source of local government revenue in the State, accounting for $36.6 billion, or 43 percent, of the $85 billion in total revenue from local fiscal years … revenues from real property taxes (representing 53 percent of total revenues for each), while villages received $1.4 …
https://www.osc.ny.gov/reports/finance/2021-fcr/local-governmentDiNapoli: Former Halfmoon Supervisor Enters Guilty Plea to Two Felony Counts
… before Chief U.S. District Court Judge Gary L. Sharpe in federal court in Albany, announced by State Comptroller Thomas P. DiNapoli … Richard S. Hartunian and Andrew W. Vale, Special Agent in Charge of the Albany Division of the Federal Bureau of … before Chief US District Court Judge Gary L Sharpe in federal court in Albany announced by State Comptroller …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-former-halfmoon-supervisor-enters-guilty-plea-two-felony-countsState Contract and Payment Actions in October
… of sexual harassment. $7,000 to Carter, Conboy, Case, Blackmore, Maloney & Laird, PC to administer the …
https://www.osc.ny.gov/press/releases/2018/12/state-contract-and-payment-actions-octoberCopiague Fire District – Credit Card Purchases (2019M-98)
… $70,458 did not have receipts or invoices attached to the claims. Nineteen credit card purchases exceeded the … by sufficient supporting documentation which is attached to each credit card claim. Ensure that District officials and …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-credit-card-purchases-2019m-98Islip Fire District – Capital Assets (2020M-3)
Determine whether District officials maintain and monitor accurate inventory records to safeguard District assets.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/islip-2020-3.pdfOpinion 91-27
… real property of the historical association necessary for the construction of a sewage treatment plant. The county … to acquire, by purchase or condemnation, real property for lawful county purposes. 1989 Opns St Comp No. 89-29, p … the authority of a municipality to acquire real property for the purpose of re-conveyance. In this instance, however, …
https://www.osc.ny.gov/legal-opinions/opinion-91-27Greenville Fire District - Fixed Assets (2019M-223)
Determine if District officials had adequate controls to safeguard District assets.
https://www.osc.ny.gov/files/local-government/audits/pdf/greenville-district-2019-223.pdfClifton Park Volunteer Fire Department – Internal Controls Over Financial Operations (2015M-69)
… Purpose of Audit The purpose of our audit was to determine whether Department controls were adequate to ensure that financial activity was properly recorded and … Key Recommendations Adopt written financial procedures to ensure that the informal processes in practice continue to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/26/clifton-park-volunteer-fire-department-internal-controls-overThree Town Fire District - Board Oversight of Financial Activities (2018M-106)
… Three Town Fire District Board Oversight of Financial Activities 2018M106 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/09/07/three-town-fire-district-board-oversight-financial-activities-2018m-106Opinion 92-18
… 'tipping fees' charged for each ton disposed". It appears from your letter that despite the town's waste flow control … such authority. Benefit assessments are distinguishable from taxes in that they are ". . . impositions for …
https://www.osc.ny.gov/legal-opinions/opinion-92-18Gates Fire District - Board Oversight of Long-Term Planning
Determine whether the Gates Fire District (District) Board of Fire Commissioners (Board) and officials properly planned for long-term financial and capital needs.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/gates-fire-district-2024-10.pdfKortright Rural Fire District – Financial Activities (2022M-51)
Determine whether the Kortright Rural Fire District (District) Board of Fire Commissioners (Board) established adequate controls over financial activities to safeguard assets.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/kortright-2022-51.pdfOpinion 90-20
… to firemen's association) -- Recipients (transfer of custody of moneys) -- Treasurer's Powers (transfer of custody of moneys) INSURANCE LAW, §§9104, 9105: A village treasurer may not transfer custody of foreign fire insurance tax moneys to a firemen's …
https://www.osc.ny.gov/legal-opinions/opinion-90-20