Search
Ridge 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-fMonsey Fire District – Audit Follow-Up (2020M-62-F)
… The Board appoints a Treasurer who acts as the District’s chief fiscal officer and is responsible for receiving, maintaining custody …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/monsey-fire-district-audit-follow-2020m-62-fMontauk Fire District – Audit Follow-Up (2024M-117-F)
… District’s financial or length of service award program (LOSAP) records were not performed since 2019. The … 2023 that were not authorized by the Board. The District’s LOSAP point system was inconsistent with New York State … inhibiting volunteer firefighters’ ability to earn LOSAP service credit. The audit included four recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/montauk-fire-district-audit-follow-2024m-117-fCrown Point Fire District – Audit Follow-Up (2024M-29-F)
… – pdf] Purpose of Review The purpose of our review was to assess the Crown Point Fire District’s (District) … images for 19 months. As a result, the Board’s ability to assess and monitor the District’s financial activity was … in a timely manner, it results in diminished transparency to the Board, taxpayers, Office of the State Comptroller and …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/crown-point-fire-district-audit-follow-2024m-29-fUpper Jay Fire District – Audit Follow-Up (2023M-24-F)
… report – pdf] | [read complete 2023 report – pdf] Purpose of Review The purpose of our review was to assess the Upper … audit period, and the remaining checks were signed by the Chairman of the Board (Chairman) and/or a Commissioner. The audit included seven … The purpose of our review was to assess the Upper Jay Fire Districts …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/upper-jay-fire-district-audit-follow-2023m-24-fState Comptroller DiNapoli Releases Municipal & School Audits
… city has not addressed 12 audit recommendations made in a June 2021 audit. City officials could not provide … maintain complete and accurate capital asset records. As a result, of the 100 capital assets valued at $113,000, 51 assets worth $38,000 could not be located. The missing assets included laptops, digital …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-0NY State Comptroller DiNapoli Statement on Pew Charitable Trusts Ranking State Pension Fund One of Top in Nation
… course to capitalize on long-term market opportunities and weather the volatility of the markets in the short-term. We …
https://www.osc.ny.gov/press/releases/2018/04/ny-state-comptroller-dinapoli-statement-pew-charitable-trusts-ranking-state-pension-fund-one-topComptroller DiNapoli Releases Municipal Audits
… did not monitor Internet usage for computer use policy (CUP) compliance. Auditors also found town officials did not …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-1Quaker Street Fire District – Audit Follow-Up (2021M-96-F)
… fire protection and emergency rescue services for the southern portion of the Town. District operations are provided by the Quaker Street Fire Company (Company). An elected five-member Board governs the District …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/quaker-street-fire-district-audit-follow-2021m-96-fVI.3.C Budget Transfers Between Business Units (Interunit Budget Transfers) – VI. Budgets
… on this topic, visit the job aids published to SFS Coach. SFS Coach is accessible from the SFS home page after logging in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3c-budget-transfers-between-business-units-interunit-budget-transfersEaton No. 1 Fire District – Audit Follow-Up (2024M-4-F)
… Fire District’s (District) progress, as of December 2025, in implementing our recommendations in the audit report Eaton No. 1 Fire District – Board Oversight (2024M-4), released in May 2024. The audit determined that the Board of Fire … No 1 Fire Districts District progress as of December 2025 in implementing our recommendations in the audit report Eaton …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/29/eaton-no-1-fire-district-audit-follow-2024m-4-fTheresa Fire District – Audit Follow-Up (2021M-60-F)
… [read complete report – pdf] | [read complete 2021 report – pdf] Purpose of Review The purpose of our review was to assess the Theresa Fire … The purpose of our review was to assess the Theresa Fire … and Financial Management 2021M60 released in August 2021 …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/06/12/theresa-fire-district-audit-follow-2021m-60-fOpinion 94-12
… DISTRICTS -- Powers and Duties (authority to negotiate lease of unneeded real property) REAL PROPERTY -- Leases (authority to negotiate lease of unneeded real property) TOWN LAW, §176(14): A fire district may, without referendum, negotiate a lease of a portion of its vacant land with a not-for-profit …
https://www.osc.ny.gov/legal-opinions/opinion-94-12NYS Comptroller DiNapoli Leads Coalition of Comptrollers & Treasurers Opposing Trump Repeal of Clean Power Plan
… New York State Comptroller Thomas P. DiNapoli today announced that a coalition of 11 state and … DiNapoli, was joined in the filling to the EPA by California State Treasurer John Chiang, California State Controller Betty T. Yee, Connecticut State … New York State Comptroller Thomas P DiNapoli today announced that a coalition of 11 state and …
https://www.osc.ny.gov/press/releases/2017/12/nys-comptroller-dinapoli-leads-coalition-comptrollers-treasurers-opposing-trump-repeal-clean-powerDiNapoli & Schneiderman Announce Sentencing of Former MET Council Insurance Broker
… premiums, and then Ross gave cash kickbacks to Cohen and Herb Friedman, Met Council's former chief financial officer. … ordered to pay $3 million in restitution to Met Council. Herb Friedman was convicted and sentenced to four months in …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-schneiderman-announce-sentencing-former-met-council-insurance-brokerDiNapoli Op-Ed in the NY Daily News Cautions NYC Leaders to Prepare for Challenging Fiscal Times Ahead
… fueled by a stock market collapse, a superstorm and now a global pandemic. Looking forward, the only certainty is that … recovery and what it holds for the city’s quality of life, economic competitiveness and real estate markets over … changing, wreaking havoc on our infrastructure and way of life. These are only a few of the potential challenges we …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-op-ed-ny-daily-news-cautions-nyc-leaders-prepare-challenging-fiscal-times-aheadManagement and Maintenance of Non-Revenue Service Vehicles (Follow-Up)
… ). Background New York City Transit (Transit) and the MTA Bus Company (MTA Bus) are two related entities under the Metropolitan … for operating the subways and most of the public bus service throughout New York City, and MTA Bus provides …
https://www.osc.ny.gov/state-agencies/audits/2025/04/11/management-and-maintenance-non-revenue-service-vehicles-followSelected State Agencies’ Roles in Financial Literacy (Follow-Up)
… we selected five agencies: DFS, the Department of State (DOS), New York State Office for the Aging (NYSOFA), Office of … and SUNY—were represented with a link on DFS’ webpage; DOS was not represented. DOS, OTDA, and SUNY generally sought to identify and reach …
https://www.osc.ny.gov/state-agencies/audits/2024/10/23/selected-state-agencies-roles-financial-literacy-followOversight of Security Expenses in Single Adult and Adult Family Homeless Shelters
… whether the New York City Department of Homeless Services (DHS) is adequately monitoring the security expenses at single … The New York City (City) Department of Homeless Services (DHS), an administrative unit of the New York City Department … services, or use a combination of both. In addition, both DHS and providers procure security-related equipment (e.g., …
https://www.osc.ny.gov/state-agencies/audits/2018/05/07/oversight-security-expenses-single-adult-and-adult-family-homeless-sheltersOversight and Monitoring of the Universal Pre-Kindergarten Program
… potential fire hazards (cigarette butts discarded on a wood chip-covered play area used by students), and peeling …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/oversight-and-monitoring-universal-pre-kindergarten-program