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State Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Arlington Fire District , Town of Athens , Baldwin Fire District , Beaver Dams Volunteer Fire Company , Clinton County , Town of Frankfort and the Locust Valley Fire District . "In …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-municipal-auditsOpinion 2005-8
… It is a well settled general principle that a municipal fee for a service must be reasonably related to the … 412 NYS2d 821). It has been further generally held that a fee imposed for the purpose of generating revenue to offset … statutory authority, a municipality may not impose a user fee designed to generate revenue in excess of the cost of …
https://www.osc.ny.gov/legal-opinions/opinion-2005-8Fire Protection Contracts
… Signed into law on September 12, 2017 as Chapter 294 of the Laws of 2017 – A.7089 (Magnarelli) / S.5785 (Marchione) – …
https://www.osc.ny.gov/legislation/fire-protection-contractsComptroller DiNapoli Releases Municipal Audits
… announced his office completed audits of the Brookhaven Fire District , Fair Haven Volunteer Fire Department , Town of Ira and the Lake View Fire District . “In today’s fiscal climate, budget …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-auditsCity of North Tonawanda – Financial Operations (2012M-203)
… $140,703 in 2011. We found that for all 24 claims tested, department supervisors did not maintain a record of the … the sale of alcoholic beverages, confer with the City’s legal counsel as to the City’s potential liability to third parties. Verify that department heads obtain the required verbal or written quotes …
https://www.osc.ny.gov/local-government/audits/city/2013/02/08/city-north-tonawanda-financial-operations-2012m-203Opinion 2000-7
… as officer and stockholder of company contracting with fire district) -- Maintenance Contracts (fire … (limited exception for municipalities in counties having a population of 200,000 or less) GENERAL MUNICIPAL LAW §§801, 802(1)(b),(j), (2)(a): A member of the board of fire commissioners of a fire district …
https://www.osc.ny.gov/legal-opinions/opinion-2000-7New Hope Fire Department – Board Oversight (2017M-298)
… Purpose of Audit The purpose of our audit was to determine whether the Board of Directors provided adequate oversight of the financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/04/13/new-hope-fire-department-board-oversight-2017m-298Roosevelt Fire District – Fire Station Project (2015M-163)
… controls over the District’s fire station construction for the period January 1, 2014 through March 13, 2015. … Board of Fire Commissioners. Budgeted appropriations for 2015 total approximately $1.2 million. Key Findings The … controls over the Districts fire station construction for the period January 1 2014 through March 13 2015 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/23/roosevelt-fire-district-fire-station-project-2015m-163Pulteney Fire District No. 2 – Misappropriation of Funds (2014M-308)
… Pulteney Fire District No. 2, located in Steuben County, is a district corporation of the State, distinct and separate from the Town of Pulteney. The District, which is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/28/pulteney-fire-district-no-2-misappropriation-funds-2014m-308New Woodstock Fire District – Controls Over Financial Activities (2014M-263)
… to fires but did not have statutory authority to do so. Key Recommendations Ensure that the annual financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/new-woodstock-fire-district-controls-over-financial-activities-2014m-263Opinion 93-9
… Opns St Comp No. 91-29, p 84; 1989 Opns St Comp No. 89-11, p 23; 1983 Opns St Comp No. 83-120, p 151; 1981 Opns St … was incorporated by chapter 539 of the Laws of 1975. Section 7 of that law authorizes the Association to receive … Opns St Comp No. 91-59, p 161; 1983 Opns St Comp No. 83-33, p 38). The special act incorporating the Association also …
https://www.osc.ny.gov/legal-opinions/opinion-93-9Opinion 89-26
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … LAW, §811: A fire district is authorized to promulgate a form of annual statement of financial disclosure for its … fails to do so there is no requirement that the officers or employees of the fire district complete and file annual …
https://www.osc.ny.gov/legal-opinions/opinion-89-26Keeseville Volunteer Fire Department – Financial Operations (2017M-100)
… Department officials did not deposit or account for all donations received or deposit money received from … bank statements and canceled check images. Ensure that all collections are supported by adequate documentation and deposited. Review and approve all disbursements before payment. … Keeseville Volunteer Fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/09/15/keeseville-volunteer-fire-department-financial-operationsCity of Hornell – Foreign Fire Insurance Tax Money (2020M-140)
… report - pdf ] Audit Objective Determine whether City of Hornell (City) officials provided oversight of foreign fire insurance (FFI) tax money. Key Findings … did not adopt policies and procedures guiding the handling of FFI tax money and provide oversight to ensure accurate …
https://www.osc.ny.gov/local-government/audits/city/2021/03/12/city-hornell-foreign-fire-insurance-tax-money-2020m-140DiNapoli: Former Treasurer Sentenced in Oakfield Fire Department Theft
… Hilchey was ordered to pay $16,281 in restitution at her sentencing Monday in Oakfield Town Court. Hilchey created direct withdrawals from the department's account to pay her National Grid, Verizon Wireless and other personal bills …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-former-treasurer-sentenced-oakfield-fire-department-theftDiNapoli: Former Morley Fire Company Treasurer Ordered to Pay $50,000 for Theft of Public Funds
… restitution and sentenced to serve five years of probation for stealing from the fire company. Perkins, 58, previously … During the last three years that she was treasurer for the fire company, from 2016 to 2019, investigators found … amounts that had been paid to the fire company. She paid for groceries and other personal expenses with the money. …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-former-morley-fire-company-treasurer-ordered-pay-50000-theft-public-fundsBrooktondale Fire District – Purchases and Disbursements (2021M-18)
… supported and approved prior to payment. There were no recommendations as a result of this audit. … Determine …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/14/brooktondale-fire-district-purchases-and-disbursements-2021m-18Comptroller DiNapoli Releases Municipal Audits
… does not provide adequate guidance for procurements which do not require competitive bidding. Endwell Fire District – …
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-municipal-auditsOpinion 90-26
… for a specific object or purpose, the bond resolution, with certain exceptions not here applicable, must include "a …
https://www.osc.ny.gov/legal-opinions/opinion-90-26Opinion 2000-16
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of the Exempt Firemen's Benevolent Fund v Roome , 93 NY 313 [1883], a case upholding the constitutionality of … natural protectors and reduced to poverty and want" (93 NY 313 at 320). Although the reference to "widows and …
https://www.osc.ny.gov/legal-opinions/opinion-2000-16