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Comptroller 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 Officer who most …
https://www.osc.ny.gov/press/releases/2018/06/comptroller-dinapoli-and-westchester-county-district-attorney-former-croton-hudson-village-fireFormer Chief of Briarcliff Manor Fire Department Sentenced to 12 Months in Prison for Embezzling More Than $120,000
… addition to the prison sentence, Garcia, 51, of Ossining, NY, was sentenced to two years of supervised release and … 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/2018/12/former-chief-briarcliff-manor-fire-department-sentenced-12-months-prison-embezzling-more-120000Opinion 97-4
… of the Association upon the death of his or her spouse. For purposes of this opinion, we assume that the spouse is … chapter 796 provides: Such taxes shall only be used for the care and relief of disabled or indigent volunteer and … may use foreign fire insurance tax moneys to provide for the care and relief of the firefighter and his or her …
https://www.osc.ny.gov/legal-opinions/opinion-97-4State Comptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Bayport Fire … – Credit Card Use (Suffolk County) The commissioner, who is also the district secretary, provided auditors with a …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Former Marbletown Fire Chief Arrested for Stealing Over $100K From Department
… P. DiNapoli, Wayne County District Attorney Christine Callanan and the New York State Police announced William … personal needs. Thanks to the New York State Police and DA Callanan, Storrs will be brought to justice.” New York State …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-former-marbletown-fire-chief-arrested-stealing-over-100k-departmentC.H. Evans Hook and Ladder Company No. 3 – Missing Funds (2013M-194)
… internal controls of the Company’s financial operations for the period October 1, 2009, to January 2, 2013. … reconciliations. Key Recommendations Seek reimbursement for the misappropriated funds. Develop internal controls over … the internal controls of the Companys financial operations for the period October 1 2009 to January 2 2013 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/ch-evans-hook-and-ladder-company-no-3-missing-funds-2013m-194Plymouth Volunteer Fire Department – Missing Funds (2014M-50)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls of the Department’s financial operations for the period of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/plymouth-volunteer-fire-department-missing-funds-2014m-50Comptroller DiNapoli Releases Municipal Audits
… and the public. Furthermore, by relying on net assets to fund budget shortfalls, the department is not adopting …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-auditsOpinion 91-59
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent Association (need to be member …
https://www.osc.ny.gov/legal-opinions/opinion-91-59Opinion 97-19
… GENERAL MUNICIPAL LAW, §§800(3), 801, 803; TOWN LAW, §177: A fire district treasurer who is an officer and … outstanding stock of the agency. General Municipal Law, Article 18 (§800 et seq .) contains provisions of law … Law, §801), and none of the exceptions contained in Article 18 are applicable (see General Municipal Law, §802). …
https://www.osc.ny.gov/legal-opinions/opinion-97-19DiNapoli: Former Marbletown Fire Chief Pleads Guilty in Connection With $100K Theft From the Department
… P. DiNapoli, Wayne County District Attorney Christine Callanan and New York State Police Superintendent Steven G. … with the New York State Police and District Attorney Callanan, Storrs is being brought to justice for his crimes.” …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-former-marbletown-fire-chief-pleads-guilty-connection-100k-theft-departmentOpinion 90-8
… special laws which amend city charters and those which do not, based solely on form, not substance. Further, such a … Insurance Law, §§9104(g) and 9105(e), on their face, do not purport to repeal or supersede any pre-existing local … the effective date of Chapter 293 of the Laws of 1988. We do not believe that it would be appropriate to infer an …
https://www.osc.ny.gov/legal-opinions/opinion-90-8Fire Prevention, Safety and Control
… the Office of Alcoholism and Substance Abuse (Office) is in compliance with applicable fire prevention, safety and … of chemical dependency and gambling treatment programs. This includes direct operation of 12 Addiction Treatment … Evaluation and Inspection Unit. Key Finding The Office is in compliance with applicable fire prevention, safety and …
https://www.osc.ny.gov/state-agencies/audits/2013/11/21/fire-prevention-safety-and-control-0Opinion 94-7
Whether a village board may impose fees upon users of ambulance services provided by the emergency first aid and rescue squad of the village fire department
https://www.osc.ny.gov/legal-opinions/opinion-94-7Comptroller DiNapoli Releases Municipal Audits
… his office completed an audit of the Clifton Park-Halfmoon Fire District No. 1 , Clifton Park Volunteer Fire Department , Town of Fishkill , Hamburg Industrial … Development Agency , Town of Hebron , Pultneyville Fire District and the Waterford Volunteer Fire Department . …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-2Opinion 97-10
… A fire district may not enter into a lease-purchase agreement under which a contractor would build a firehouse on a concrete slab on fire district property and the fire district would make annual payments to … equipment, machinery or apparatus " (emphasis added). This definition generally would include lease-purchase agreements …
https://www.osc.ny.gov/legal-opinions/opinion-97-10DiNapoli: Former Durhamville Fire Department Treasurer Arrested for Allegedly Stealing Over $92,000
… A former treasurer of the Durhamville Fire Department, Kimberly Simchik, was arrested for allegedly stealing over $92,000 from the Department over … make payments at local casinos. The theft was discovered when another Fire Department member attempted to make a …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-former-durhamville-fire-department-treasurer-arrested-allegedly-stealing-over-92000Opinion 93-3
… §§103, 104-b: A fire district is not required to advertise for sealed bids to contract for the services of physicians to give physicals to volunteer … You ask whether a fire district is required to advertise for sealed bids to engage the services of physicians to give …
https://www.osc.ny.gov/legal-opinions/opinion-93-3Opinion 2002-11
… FIREFIGHTERS -- Service Award Programs (point accumulation for responding to both fire and ambulance calls) GENERAL MUNICIPAL LAW §217(c): For purposes of earning a year of firefighting service under … a fire district service award program that provides points for participation in department responses, a volunteer …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11-0Opinion 2002-11
… shall be credited under a service award program for each calendar year after establishment of the program in which an …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11