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Morristown Fire District – Board Oversight (2025M-101)
… Did the Morristown Fire District (District) Board of Fire Commissioners (Board) provide adequate oversight of District financial operations and properly audit claims? … 2020 through 2024 Annual Financial Report (AFR) filings as of September 23, 2025. Understanding the Audit Area The Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/morristown-fire-district-board-oversight-2025m-101DiNapoli Releases Executive Budget Report
… but greater clarity is needed on how the state will pay for it all.” DiNapoli praised the Governor’s reform … amendment to authorize the forfeiture of pension rights for public officials who are convicted of crimes related to … include a system of voluntary public campaign financing for all state-level candidates and reduced limits on campaign …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-releases-executive-budget-reportDiNapoli: City of Kingston Is Addressing Infrastructure and Affordable Housing Needs While Maintaining Fiscal Stability
… institutions and local amenities, enhancing its status as a regional destination for arts, culture and history, even as … It has embraced its role as a destination city and is home to historic buildings, a maritime museum, parks, art … John Tuey, and the Common Council to ensure that Kingston is forward-thinking in our approaches without burdening the …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-city-kingston-addressing-infrastructure-and-affordable-housing-needs-while-maintainingAccountability for Traffic Ticket Surcharges
… assessed, collected, accounted for, and reported all traffic ticket surcharge revenue received through its Traffic Violations Bureaus (TVBs). The audit covered the … July 31, 2014. Background New York State Vehicle and Traffic Law authorizes cities with a population of 200,000 or …
https://www.osc.ny.gov/state-agencies/audits/2015/08/10/accountability-traffic-ticket-surchargesTown of Kingsbury – Multiyear Planning for Fund Balance and Reserves (2025M-66)
… Objective Did the Town of Kingsbury (Town) Board (Board) and officials develop and adopt a multiyear financial plan and fund balance and reserve policies? Audit Period January … Did the Town of Kingsbury Town Board Board and officials develop and adopt a multiyear financial plan …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-kingsbury-multiyear-planning-fund-balance-and-reserves-2025m-66Rockville Centre Union Free School District - School District Website (S9-19-28)
… Determine whether the Rockville Centre Union Free School District District used its resources to maintain a website …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/rockville-centre-union-free-school-district-school-district-website-s9-19Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed an audit of the Town of Hume , Town of Marilla , Village of Round Lake , Village of Shortsville … P DiNapoli today announced his office completed an audit of the Town of Hume Town of Marilla Village of Round Lake …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-2Town of Hanover – Procurement (2025M-58)
… [read complete report – pdf] Audit Objective Did the Town of Hanover (Town) Town Board (Board) use a … seek competition when procuring professional services. Of the 67 professional service providers that were paid … The Board did not always seek competition when procuring …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-hanover-procurement-2025m-58Elementary and Secondary Education – 2021 Financial Condition Report
… School Buildings Shut Down in the Last Quarter of the 2019-20 School Year, and Have … plans developed that summer and continuing to evolve based on school district experiences and capacity. New York’s …
https://www.osc.ny.gov/reports/finance/2021-fcr/elementary-and-secondary-educationDiNapoli: Trouble Ahead for Local Governments and Schools
… The COVID-19 pandemic has negatively affected many local governments’ revenues and its impact will likely be severe for many municipalities’ finances, according to a report … taxes are one of the most important sources of revenue for many of New York’s local governments and are directly …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-trouble-ahead-local-governments-and-schoolsDeRuyter Central School District – Lead Testing and Reporting(S9-25-4)
… needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 … (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable … lead exposure in all potable water outlets as required by NYS Public Health Law and Department of Health (DOH) …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/deruyter-central-school-district-lead-testing-and-reportings9-25-4East Bloomfield Central School District – Lead Testing and Reporting (S9-25-10)
… 1, 2023 for Cycle Three. 3 Public Health Law section 1110; 10 NYCRR subpart 67-4 – Lead Testing in School Drinking Water …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/east-bloomfield-central-school-district-lead-testing-and-reporting-s9-25Pine Plains Central School District – Lead Testing and Reporting (S9-25-18)
… 1, 2023 for Cycle Three. 3 Public Health Law section 1110; 10 NYCRR subpart 67-4 – Lead Testing in School Drinking Water …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/pine-plains-central-school-district-lead-testing-and-reporting-s9-25-18Cheektowaga-Maryvale Union Free School District – Lead Testing and Reporting (S9-25-5)
… 2023 for Cycle Three. 3 Public Health Law section 1110; 10 NYCRR subpart 67-4 – Lead Testing in School Drinking Water …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cheektowaga-maryvale-union-free-school-district-lead-testing-andJohnstown City School District – Lead Testing and Reporting (S9-25-15)
… 2023 for Cycle Three. 3 Public Health Law section 1110; 10 NYCRR subpart 67-4 – Lead Testing in School Drinking Water …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/johnstown-city-school-district-lead-testing-and-reporting-s9-25-15Tupper Lake Central School District – Lead Testing and Reporting (S9-25-14)
… Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and … sampling and testing on the District’s website. This final report includes eight recommendations to that effect. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/tupper-lake-central-school-district-lead-testing-and-reporting-s9-25-14Fredonia Central School District – Lead Testing and Reporting (S9-25-6)
… and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – … the Program Lead is a metal that was commonly used in plumbing and has since been identified as toxic to people, … which can lead to greater difficulty performing well in school and beyond. 1 To aid in combating lead poisoning, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/15/fredonia-central-school-district-lead-testing-and-reporting-s9-25-6Colesville-Windsor Fire District – Board Oversight (2025M-74)
… safety, liquidity and yield. Completing fiscal oversight training that helps ensure that Commissioners are positioned … in Appendix B. We conducted this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/colesville-windsor-fire-district-board-oversight-2025m-74City of Lockport – Budget Review (B20-1-9)
… 31, 2013. The Act requires the City to submit to the State Comptroller each year, beginning January 1, 2015, and … becomes available. The proposed budget includes State aid and sales tax estimated revenues of $2.1 million … firefighters. City officials told us they will hire four new firefighters each year from 2021 through 2023, but have …
https://www.osc.ny.gov/local-government/audits/city/2020/11/06/city-lockport-budget-review-b20-1-9State Comptroller DiNapoli Releases Municipal & School Audits
… on time. However, they were not adequately supported or recorded. This increased risk that collections are not properly recorded or could be lost, stolen or misappropriated without detection. For example, the amount …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-municipal-school-audits