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Pine City Fire District No. 1 – Board Oversight (2017M-166)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that … Pine City Fire District No. 1 is a district corporation of the State, distinct and separate from the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/01/pine-city-fire-district-no-1-board-oversight-2017m-166Dutchess County – Court and Trust Funds (2014M-293)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2013 through January 1, … have established appropriate controls to safeguard and account for court and trust funds for the period January 1 2013 through January 1 …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/dutchess-county-court-and-trust-funds-2014m-293Islip Union Free School District – Financial Condition (2013M-213)
… 1, 2011, to April 30, 2013. Background The Islip Union Free School District is located in the Town of Islip in … Islip Union Free School District Financial Condition 2013M213 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/islip-union-free-school-district-financial-condition-2013m-213Town of West Seneca – Purchasing (2015M-11)
… does not reflect dollar thresholds that were increased in New York State General Municipal Law more than five years …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-west-seneca-purchasing-2015m-11Appendix A — Volunteer Firefighter Training Approvals – Travel and Conference Expense Management
… General Municipal Law section 72-g provides that, subject to the rules and regulations of the governing board of the … of the department may authorize volunteer firefighters to attend training schools and courses of instruction. … 72-g also sets forth additional requirements depending on the location of the training school or course. These …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-volunteer-firefighter-training-approvalsEast Quogue Union Free School District - Claims Auditing (2019M-78)
… Key Findings The claims auditor: Did not audit and approve 301 claims totaling more than $6.1 million before payment …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/east-quogue-union-free-school-district-claims-auditing-2019m-78Town of German Flatts - Financial Condition and Conflict of Interest (2019M-222)
… the Town’s financial condition. The combined fund balance of the four main operating funds declined $144,719, from a $57,650 deficit balance at the end of 2014 to a $202,369 deficit balance of at the end of 2018. The Board has not adopted multiyear …
https://www.osc.ny.gov/local-government/audits/town/2020/02/14/town-german-flatts-financial-condition-and-conflict-interest-2019m-222Town of Andes - Conflict of Interest and Cash Receipts and Disbursements (2019M-194)
… Town officials ensured that the Supervisor’s disbursements were proper and the Clerk’s cash receipts were properly billed, collected and deposited. Key Findings A … Town officials ensured that the Supervisors disbursements were proper and the Clerks cash receipts were properly billed …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-andes-conflict-interest-and-cash-receipts-and-disbursements-2019m-194Adult Career and Continuing Education Services – Vocational Rehabilitation Supported Employment Program
… services for and supports the employment goals of people with a disability. Its mission is to assist … people with a disability were still more than double that of the general population. The pandemic and resulting … by federal law and the Department’s Policy. The IPEs do not contain all the required information in sufficient …
https://www.osc.ny.gov/state-agencies/audits/2022/03/30/adult-career-and-continuing-education-services-vocational-rehabilitation-supportedBeekmantown Fire District No. 1 – Investment Program (2025M-69)
… complete report – pdf] Audit Objective Did Beekmantown Fire District No. 1 (District) officials develop and manage a comprehensive … Did Beekmantown Fire District No 1 District officials develop and manage a …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-investment-program-2025m-69Opinion 88-66
… programs); (authority to release copyright) -- Powers and Duties (authority to market computer programs; (authority … as a compilation, as an instructional text, as a test, as answer material for a test, or as an atlas, if the parties … charts, tables, editorial notes, musical arrangements, answer material for tests, bibliographies, appendixes, and …
https://www.osc.ny.gov/legal-opinions/opinion-88-66Comptroller DiNapoli and A.G. Schneiderman Announce Sentence Of Former Met Council Chief Financial Officer For Role In Stealing $9m In Kickback Scheme
… $9 million from the taxpayer-funded nonprofit organization in a 20-year grand larceny and kickback scheme. “The conspirators in this case abused their positions of trust to help steal … I thank Comptroller DiNapoli for his continued partnership in our efforts to root out public corruption and to ensure …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-and-ag-schneiderman-announce-sentence-former-met-council-chief-financial-officerIX.12.F CMIA Interest Liabilities – IX. Federal Grants
… CMIA interest liabilities paid by either the Federal Government or the state to the other … CMIA interest liabilities paid by either the Federal Government or the state to the other …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12f-cmia-interest-liabilitiesMonsey Fire District – Board Oversight (2020M-62)
… consecutive years, an annual update document (AUD), which is a required annual financial report, was not properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/02/monsey-fire-district-board-oversight-2020m-62Forestburgh Fire District – Financial Activities (2015M-203)
… deposits were not made within 10 days as required by New York State Town Law. Key Recommendations Ensure that …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/16/forestburgh-fire-district-financial-activities-2015m-203Clifton Park-Halfmoon Fire District No. 1 – Length of Service Award Program (2015M-64)
… December 31, 2014. Background The Clifton Park-Halfmoon Fire District No. 1 is a district corporation of the State, … Clifton ParkHalfmoon Fire District No 1 Length of Service Award Program 2015M64 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/clifton-park-halfmoon-fire-district-no-1-length-service-award-program-2015mDiNapoli Announces Latest Fiscal Stress Scores With Analysis of 10 Years of Fiscal Monitoring System Data
… their fiscal year 2022 with a fiscal stress designation, down from 20 a year ago, State Comptroller Thomas P. DiNapoli announced today. Of the 14, nine were announced today. These … so they can take corrective action to avoid problems down the road,” DiNapoli said. “The fact that fewer local …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-announces-latest-fiscal-stress-scores-analysis-10-years-fiscal-monitoring-system-dataSelected Financial Management Practices
… Purpose To determine whether the New York State Olympic Regional … (DEC). The Public Authorities Law requires ORDA to develop and implement a plan to maximize year-round utilization of its facilities for … To determine whether the New York State Olympic Regional …
https://www.osc.ny.gov/state-agencies/audits/2014/07/09/selected-financial-management-practicesDiNapoli: SED Needs To Improve Oversight of School Districts' English Language Learners Programs
… available for all required languages and grade levels. To teach ENL and BE classes, educators are required to have a … extension certifications, which authorize the holder to teach not only the subject they are already certified in but …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-sed-needs-improve-oversight-school-districts-english-language-learners-programsDiNapoli: Federal Relief Funds Should Have Been Better Targeted to Communities Hardest Hit by COVID-19
… Coronavirus Relief Fund (CRF) could have been better aimed to the localities, especially New York City, that suffered … have not. “The formula used by the federal government to distribute the coronavirus funding, while … missed the mark,” DiNapoli said. “Targeting aid to the communities that suffered the worst from the outbreak …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-federal-relief-funds-should-have-been-better-targeted-communities-hardest-hit-covid-19