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March 2000: Handicapped Parking Education Program
… of providing education, advocacy and increased public awareness of handicapped parking laws. In order to fund this … must be used for developing and implementing a disability awareness program for local law enforcement agencies. The purpose of the disability awareness program is to train local law enforcement personnel …
https://www.osc.ny.gov/local-government/publications/march-2000-handicapped-parking-education-programBorough of Manhattan Community College – Controls Over Bank Accounts (Follow-Up)
… in our initial report, Borough of Manhattan Community College: Controls Over Bank Accounts ( 2015-S-93 ). … Other Related Audits/Reports of Interest Medgar Evers College: Controls Over Bank Accounts (Follow-Up) ( 2017-F-14 ) Lehman College: Controls Over Bank Accounts (Follow-Up) ( 2017-F-18 ) …
https://www.osc.ny.gov/state-agencies/audits/2018/03/06/borough-manhattan-community-college-controls-over-bank-accounts-followComptroller DiNapoli Releases Municipal Audits
… officials did not review the inventory of IT hardware and do not maintain an inventory of software or data. In … and enforcement of water and sewer charges. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-1Plattekill #1 Fire District – Internal Controls Over Financial Operations (2014M-282)
… all providers. The Board Chair had a prohibited interest in a contract between the District and a store which the … to ensure that the District does not enter into contracts in which an officer or employee has a prohibited interest. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/plattekill-1-fire-district-internal-controls-over-financial-operationsAlmond Volunteer Fire Department – Cash Shortage (2014M-113)
… own established bylaws. The bylaws establish the governing body with the following positions responsible for Department … required to be maintained and reported to the governing body. Department officials had not audited the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/almond-volunteer-fire-department-cash-shortage-2014m-113Lincoln Fire District – Financial Activities (2012M-228)
… 31, 2012. Background The Lincoln Fire District is located in Madison County. The District’s general fund budget totaled … policy and a code of ethics, which are required by law. As of August 31, 2012, the District reported an … an investment policy and a code of ethics as required by law. Require the Secretary-Treasurer to maintain separate …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/lincoln-fire-district-financial-activities-2012m-228Lakeville No. 2 Fire District – Oversight of Financial Operations (2013M-25)
… Purpose of Audit The purpose of our audit was to assess the oversight of the District’s financial operations for the period January 1, 2011, to December 27, 2012. Background The Lakeville No. 2 Fire … and materials totaling $41,790 were rendered by and paid to a construction company with close ties to the District. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/17/lakeville-no-2-fire-district-oversight-financial-operations-2013m-25Am I Required to Have an Audit?
… firefighters are required each year by law to have an audit conducted by an external auditor. A local government that expends … awarded funds in its fiscal year is also required to have an audit, conducted by an external auditor, in accordance … Am I Required to Have an Audit …
https://www.osc.ny.gov/local-government/audits/am-i-required-have-auditSt. Lawrence County – Financial Condition (2013M-46)
… million for the general fund, $19 million for the County road fund, and $3.1 million for the road machinery fund. Key Findings Due to the consistent …
https://www.osc.ny.gov/local-government/audits/county/2013/05/02/st-lawrence-county-financial-condition-2013m-46Ridge Fire District – Audit Follow-Up (2021M-165-F)
… of Review The purpose of our review was to assess the Ridge Fire District’s (District) progress, as of September … in implementing our recommendations in the audit report Ridge Fire District – Board Oversight of Treasurer’s Fiscal … The purpose of our review was to assess the Ridge Fire Districts District progress as of September 2025 …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/ridge-fire-district-audit-follow-2021m-165-fComptroller DiNapoli and Westchester County District Attorney: Former Croton-On-Hudson Village Fire Department Treasurer Pleads Guilty in Theft of Fire Department Funds
… Anthony A. Scarpino, Jr. and Village of Croton-on-Hudson Police Chief Russel H. Harper announced that Gerald Munson, a … to the Fire Department by New York State in connection with the State’s two percent tax on fire insurance. For … Audit Committee discovered that Munson had provided them with false 2017 bank statements. When confronted by the Audit …
https://www.osc.ny.gov/press/releases/2018/09/comptroller-dinapoli-and-westchester-county-district-attorney-former-croton-hudson-village-fireDiNapoli: MTA Budget Gaps Return
… at $211 million this year and increase to $652 million in 2028, according to a new report from State Comptroller … its expectations for farebox revenue. While paid ridership in June 2024 was at about 70% of pre-pandemic numbers, it failed to grow at the expected pace in July and August. MTA’s consultant, McKinsey, has predicted …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-mta-budget-gaps-returnOversight and Monitoring of the Universal Pre-Kindergarten Program
… (UPK) programs’ compliance with applicable health, safety, and financial reporting requirements. Our … UPK to be safe and to comply with applicable fire safety, health, and building codes, and equipment and furnishings to … NYC UPK programs at a cost of about $850 million. UPK providers must adhere to Sections 3602-e and 3602-ee of the …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/oversight-and-monitoring-universal-pre-kindergarten-programOpinion 94-12
… a fire district to lease portions of its real property not required for fire district purposes. Section 176(14) does not … exchange for fair and adequate consideration (1981 Opns St Comp No. 81-55, p 57; 27 Opns St Comp, 1971, p 175). Further, … of the property and soliciting price quotations from several prospective lessees or obtaining a professional …
https://www.osc.ny.gov/legal-opinions/opinion-94-12State Comptroller DiNapoli Releases School Audits
… . State Comptroller DiNapoli has made it a priority to audit school district, BOCES and charter school finances and operations to ensure money is being spent appropriately and effectively. The Comptroller’s audits are designed to help schools improve their financial management practices …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-school-auditsDiNapoli: Audits Find Certain IDAs Lack Job Creation Data
… Recent audits by New York State Comptroller Thomas P. DiNapoli have revealed a number of local Industrial Development Agencies (IDAs) do not verify if businesses receiving tax breaks are actually … Recent audits by New York State Comptroller Thomas P DiNapoli have revealed a number of local …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-audits-find-certain-idas-lack-job-creation-dataState Comptroller DiNapoli Releases Municipal & School Audits
… $22,099, were recorded with either an incorrect or missing location; and nine, purchased for $59,571, were recorded without a model or serial number. In addition, a wheel balancer and a portable video …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… audits were issued. Town of Lake Luzerne – Procurement (Warren County) The board did not enforce the provisions of … and economical manner. Town of Lake Luzerne – Payroll (Warren County) The supervisor did not ensure payroll payments … Town of Johnsburg – North Creek Water District Charges (Warren County) Town officials did not effectively manage the …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli Op-Ed in the NY Daily News Cautions NYC Leaders to Prepare for Challenging Fiscal Times Ahead
… The New York Daily News published an op-ed from New York State Comptroller Thomas P. DiNapoli today warning New York … a year, and is well over pre-pandemic projections when state and federal assistance are included. Budget gaps facing … federal aid not just to New York City, but to the state, the MTA and the businesses and individuals making up …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-op-ed-ny-daily-news-cautions-nyc-leaders-prepare-challenging-fiscal-times-aheadNYS Comptroller DiNapoli Leads Coalition of Comptrollers & Treasurers Opposing Trump Repeal of Clean Power Plan
… Recent research suggests that each 1°C increase in temperature will cost the U.S. 1.2% of its gross domestic …
https://www.osc.ny.gov/press/releases/2017/12/nys-comptroller-dinapoli-leads-coalition-comptrollers-treasurers-opposing-trump-repeal-clean-power