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Opinion 91-59
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Benevolent Association of Hicksville may establish an annuity program, funded by a portion of the foreign fire … the Volunteer and Exempt Firemens Benevolent Association of Hicksville may establish an annuity program to provide …
https://www.osc.ny.gov/legal-opinions/opinion-91-59Copiague Fire District – Cash Disbursements (2019M-225)
… to the District minutes. 306 checks, totaling almost $2 million, had only one of the two required signatures. …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-cash-disbursements-2019m-225Opinion 95-15
… equal to the proportionate reduction of taxes levied for library purposes. This is in response to your request … to a school district public library; the Education Law does not expressly authorize a school district to expend … the school authorities to be a school district charge and does not authorize the school authorities to charge back any …
https://www.osc.ny.gov/legal-opinions/opinion-95-15State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Former Riverside Treasurer Embezzles $80K
… in taxpayer funds through extra pay, pocketing cash and using the village’s credit card for personal purchases, … based on information provided by DiNapoli’s auditors and investigators. She was charged with one count of grand larceny in the second degree and two counts of falsifying business records in the first …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-former-riverside-treasurer-embezzles-80kDiNapoli: Georgia Woman Sentenced to Over a Year in Prison and Ordered to Pay $459K in Full Restitution for Stealing NYS Pension and Social Security Payments
… the retirement system received a change of address form purportedly signed and dated by the deceased. At the …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-georgia-woman-sentenced-over-year-prison-and-ordered-pay-459k-full-restitution-stealing-nysArchived: Legislative Session 2017–2018
… contract oversight, requiring public authorities to comply with the state finance law relating to procurements, … employees hired after January 1, 2018. Placement Agent Ban – A.3137 (Abbate) / S.4761 (Golden) – Codifies the … technology for procurement purposes; clarifying the use of best and final offers for invitations for bids and requests …
https://www.osc.ny.gov/legislation/archived-legislative-session-2017-2018Islip Terrace Fire District – Claims Audit and Payroll (2015M-49)
… that all claims are audited by the entire Board before payment. Ensure that all employee pay rates and increases are …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/29/islip-terrace-fire-district-claims-audit-and-payroll-2015m-49McConnellsville Fire District – Financial Operations (2014M-19)
… and separate from the Towns of Vienna and Annsville, in Oneida County. The District is governed by a five-member …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/mcconnellsville-fire-district-financial-operations-2014m-19Islip Fire District – Disbursements (2020M-9)
… Key Findings The Board: Made an inappropriate payment for medical expenditures totaling $21,000. Approved payment for 118 purchases totaling $38,563 made on District credit … have sufficient supporting documentation. Approved payment for 58 fuel credit card transactions, consisting of 1,181 …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9Norfolk Fire District – Board Oversight (2022M-109)
Determine whether the Norfolk Fire District (District) Board of Fire Commissioners (Board) conducted proper audits and ensured that annual financial reports were filed timely.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/norfolk-fire-district-2022-109.pdfLivonia Joint Fire District – Fire Truck Funding and Purchase (2021M-97)
Determine whether the Livonia Joint Fire District’s (District) Board was transparent when funding and purchasing fire apparatus.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/livonia-fire-district-2021-97.pdfOpinion 88-5
… guarantees (NY Const, art I, §11). Therefore, in answer to your first question regarding the town's policy of … Opns St Comp, 1959, p 234; see also Public Officers Law, §2, which defines the term "local officer" to include elective … St Comp, 1978, p 163, supra ; Weatherwax v Town of Stony Point , 97 AD2d 840, 468 NYS2d 914, where the Appellate …
https://www.osc.ny.gov/legal-opinions/opinion-88-5Clyde Fire Company – Controls Over Financial Activity (2015M-072)
… the audit period. The Treasurer does not perform formal bank reconciliations for the general checking account and other bank accounts. The Treasurer and other individuals who …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/08/14/clyde-fire-company-controls-over-financial-activity-2015m-072Obtaining Information about a Member’s Benefits – Divorce and Your Benefits
… be obtained by subpoena. In accordance with New York State Civil Practice Law and Rules Section 2307, a Subpoena Duces … by a Judge of the Court in which the action is placed on trial. NYSLRS will reject an attorney-issued subpoena . …
https://www.osc.ny.gov/retirement/members/divorce/obtaining-information-about-members-benefitsNY State Comptroller Announces Appointment of Emerging Managers Director
… to graduate emerging managers to be direct investments by the Fund. Eighteen emerging managers have graduated from …
https://www.osc.ny.gov/press/releases/2024/02/ny-state-comptroller-announces-appointment-emerging-managers-directorKillawog Fire District – Controls Over Financial Operations (2013M-111)
… a district corporation of the State, distinct and separate from the Town of Lisle and located in Broome County. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/killawog-fire-district-controls-over-financial-operations-2013m-111Opinion 88-54
… This opinion represents the views of the Office of the State Comptroller at the time it was … district may be extended prior to December 31, and, if so, what time table must be followed for the extension of the … Whether the consolidated district may be extended prior to December …
https://www.osc.ny.gov/legal-opinions/opinion-88-54State Comptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced his office completed audits of City of Auburn , East Kingston Volunteer Fire … Thomas P DiNapoli today announced his office completed audits of City of Auburn East Kingston Volunteer Fire Company …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli Identifies Problems With Low-Cost Power Program
… applicant scores when it distributed low-cost power to companies, according to an audit released today by State Comptroller Thomas P. … reporting. Auditors were also critical of NYPA’s efforts to monitor whether customers met job targets. It allowed 12 … applicant scores when it distributed lowcost power to companies according to an audit released today by State …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-identifies-problems-low-cost-power-program