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Opinion 91-12
… COMPANY -- Powers and Duties (retention of moneys derived from fund raising activities) GENERAL MUNICIPAL LAW, §204-a: … used for lawful purposes of the fire company (1973 Opns St Comp No. 73-1137, unreported). We note that a volunteer fire … in accordance with General Municipal Law, §204-a(8)(a), is required to give written notification to the village board of …
https://www.osc.ny.gov/legal-opinions/opinion-91-12Former Delhi Deputy Superintendent Faces Grand Larceny Charge
… Former Delhi Highway Deputy Superintendent Brian Rosenthal allegedly … by New York State Comptroller Thomas P. DiNapoli, the New York State Police and Delaware County District Attorney John Hubbard. Rosenthal, 63, of Delhi, was charged today with third-degree grand larceny …
https://www.osc.ny.gov/press/releases/2020/09/former-delhi-deputy-superintendent-faces-grand-larceny-chargeState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Bradford Volunteer Fire Company, Inc. , Town of Conesville , New York State … (Steuben County) After a referral from Steuben County District Attorney Brooks Baker, auditors found that controls …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… 18 claims totaling $163,725 were not authorized for such payment. Village officials ensured that leave accruals and …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following … 2020 . The matter is still pending in court. South Butler Fire District – Board Oversight of Financial Operations (Wayne …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-auditsOpinion 90-19
… fire department) GENERAL MUNICIPAL LAW, §209-d; NOT-FOR-PROFIT CORPORATION LAW, §1402; VILLAGE LAW, §10-1000, et … and membership. A fire company must consent to a contract for the provision of fire protection outside the village and … of trustees, address, among other things, eligibility for fire company membership, the structure and functions of a …
https://www.osc.ny.gov/legal-opinions/opinion-90-19Opinion 97-15
… This opinion represents the views of the Office of the State Comptroller at the time it was … Districts (no authority to establish in county) LOCAL LAWS -- Pre-emption (formation of county lighting district) … district. A county is generally authorized to adopt local laws, not inconsistent with the Constitution or a general …
https://www.osc.ny.gov/legal-opinions/opinion-97-15Statistical and Information
… expenditures and debt for each municipality, school district, fire district and joint activity in the State. This data is … cities, towns, and villages to apply to the State Comptroller for exclusion of sanitary sewer debt from their …
https://www.osc.ny.gov/local-government/publications/statistical-and-informationState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following … local government and school audits were issued. Gates Fire District – Board Oversight of Long-Term Planning (Monroe …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 92-33
… appropriation may be increased to an amount of not more than $10,000 by resolution subject to permissive referendum … appropriation may be increased to an amount of not more than $10,000 by resolution subject to permissive referendum, … or district therein involving an expenditure of more than $20,000, and all purchase contracts of a political …
https://www.osc.ny.gov/legal-opinions/opinion-92-33Opinion 97-23
… opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no … SERVICE -- Ambulance Corps (simultaneous membership in fire company) FIRE COMPANY -- Membership (simultaneous … P. Wagner, Esq., Counsel Lido and Point Lookout Fire District … Whether an individual may be a member of a fire …
https://www.osc.ny.gov/legal-opinions/opinion-97-23State Comptroller DiNapoli Releases Municipal Audits
… and work progress through photographic evidence. In addition, city officials ensured construction change … costs. In addition, city officials withheld payments to contractors to recover some of the $3.1 million in additional …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-1Clark Mills Fire District – Controls Over Financial Activities (2014M-315)
… of Audit The purpose of our audit was to determine if District controls to ensure that financial activity are … District is governed by an elected five-member Board of Fire Commissioners. The District’s general fund budget … File the delinquent AUDs with the Office of the State Comptroller and file future AUDs in a timely manner. … Clark …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315DiNapoli: Buffalo City Schools Technician Worked Second Job Simultaneously
A Buffalo City School District technician pleaded guilty today in Erie County Court after admitting he worked for a second school district at the same time before his scam was discovered by State Comptroller Thomas P DiNapolis office
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-buffalo-city-schools-technician-worked-second-job-simultaneouslyState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office … County Water and Sewer Authority , Chautauqua Utility District , City of Glen Cove , Town of Minerva , Pine City Fire Department and the Village of Port Chester . "In today's …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following … records were inadequate and incomplete West Seneca Fire District #3 – Capital Reserves (Erie County) The board funded …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-municipal-auditsOpinion 92-5
… LAW -- Gifts and Loans (granting of license or concession for fair and adequate consideration) REAL PROPERTY -- License … of a proper municipal or school district purpose for fair and adequate consideration. 23 Opns St Comp, 1972, … of privately owned vending machines on school property for the use of school district employees. In several prior …
https://www.osc.ny.gov/legal-opinions/opinion-92-5Former Avon Police Chief Pleads Guilty to Stealing Federal Funds
… Buffalo Field Office . “Ultimately, Geer chose greed over integrity. The FBI will continue to work alongside our law … The plea is the result of an investigation by the Federal Bureau of Investigation, under the direction of Special …
https://www.osc.ny.gov/press/releases/2025/02/former-avon-police-chief-pleads-guilty-stealing-federal-fundsComptroller DiNapoli Releases Municipal Audits
… audits of the Village of Clifton Springs , Columbia County , Town of Eagle , Town of LeRay , Village of New York … underpaid approximately $356,000. Town of LeRay – Justice Court (Jefferson County) The court has not properly … not up-to-date. Village of New York Mills – Justice Court (Oneida County) The court has not properly recorded and …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits-1Middletown No. 1 Fire District – Annual Financial Reports (2020M-160)
Determine whether the Middletown No. 1 Fire District (District) Treasurer filed the required annual financial reports with the Office of the State Comptroller (OSC).
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/middletown-no1-district-2020-160.pdf