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DiNapoli: Brooklyn Economy Sets Records
… apartments or public housing to remain in their homes. For example, median rent increased by more than 50 percent … that comprises almost half the workforce, we are truly an example of the American Dream. We are home to innovators, …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-brooklyn-economy-sets-recordsDiNapoli: Former West Hurley Fire District Chief and Chairman Plead Guilty in Corruption Probe
… The West Hurley Fire District’s former chief and a fire … March arrests for using fire district resources to support the former chief wife’s Woodstock Landscaping & Excavating …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-former-west-hurley-fire-district-chief-and-chairman-plead-guilty-corruption-probeStanley Fire District – Internal Controls Over Financial Operations (2013M-259)
… 20, 2013. Background The Stanley Fire District, located in Ontario County, is a district corporation of the State, … Board members did not complete their required training in legal, fiduciary, financial, procurement and ethical …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/stanley-fire-district-internal-controls-over-financial-operations-2013m-259Jericho Fire District – Professional Services (2012M-236)
… controls over the procurement of professional services for the period January 1, 2011 to July 31, 2012. Background … from the Town of Oyster Bay and the County of Nassau in which it is located. The District services approximately … services providers who received at least $20,000 in payments during our audit period. District officials did …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/02/01/jericho-fire-district-professional-services-2012m-236Town of Chesterfield – Internal Controls Over Selected Financial Operations (2014M-331)
… 31, 2014. Background The Town of Chesterfield is located in Essex County and has a population of approximately 2,450. … A lack of oversight and segregation of duties has resulted in significant internal control weaknesses over the billing, … management review procedures. Record tax payments in the tax collection software when they are received, …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-chesterfield-internal-controls-over-selected-financial-operations-2014m-331Bovina Fire District – Fund Balance (2015M-138)
… planning. Key Recommendations Establish formal reserve funds using money designated for capital purposes or use the balance of funds on hand to reduce future tax levies. Develop a written …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/21/bovina-fire-district-fund-balance-2015m-138Lyndon Fire District – Disbursements (2022M-132)
… controls. Become familiar with the resources listed in Appendix C of this report for training opportunities. …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/lyndon-fire-district-disbursements-2022m-132Opinion 98-21
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … The ambulance company would provide necessary care at the scene, but would not provide transportation for the …
https://www.osc.ny.gov/legal-opinions/opinion-98-21Town of Champion Great Bend Fire District – Internal Controls Over Financial Operations (2015M-019)
… has not submitted the required annual financial reports to OSC for the 2011 through 2013 fiscal years. The District did not submit to OSC its tax levy limit calculations for 2015 or the three … Treasurer prepares and files annual financial reports with OSC within 60 days after the close of the fiscal year. Adhere …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/17/town-champion-great-bend-fire-district-internal-controls-over-financialFairview Fire District – Payroll and Leave Accruals (2024M-96)
Determine whether Fairview Fire District District officials ensured employees payroll payments and leave accruals were accurate monitored properly approved and supported
https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96Financial Oversight of the Advantage After School Program (Follow-Up)
… of Children and Family Services (OCFS) is responsible for administering the Advantage After School Program … (collectively referred to as Providers) based on submitted work plans describing how such organizations … a risk that Providers could exceed their maximum cost per child if they were serving significantly fewer children than …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/financial-oversight-advantage-after-school-program-followMilestone School for Child Development – Compliance With the Reimbursable Cost Manual
… compensation costs for three employees who also worked at Milestone affiliates; and $63,310 in OTPS charges that …
https://www.osc.ny.gov/state-agencies/audits/2015/07/17/milestone-school-child-development-compliance-reimbursable-cost-manualSunshine Developmental School – Compliance With the Reimbursable Cost Manual
… 600 children between the ages of three and five years in the New York City boroughs of Brooklyn, Queens, and the … ended June 30, 2011. Key Findings We identified $1,776,434 in unsupported and/or inappropriate costs charged to the … Sunshine Developmental improperly claimed: $1,375,964 in compensation paid to individuals for services provided to …
https://www.osc.ny.gov/state-agencies/audits/2015/09/10/sunshine-developmental-school-compliance-reimbursable-cost-manualUniversity Preparatory Charter School for Young Men - Payroll (2023M-123)
Determine whether University Preparatory Charter School for Young Men (School) officials accurately compensated employees.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/university-preparatory-charter-school-for-young-men-2023-123.pdfWhat is the Real Property Tax Cap?
… With some exceptions, the State’s Property Tax Cap limits the amount local governments and most school … levy limit; and whether they plan to stay within the Tax Cap. Local government boards must pass a local law or …
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capFine Fire District – Board Oversight (2023M-81)
audit, fine, fire district
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/fine-fire-district-2023-81.pdfSpecial District Threshold Notice
Special District Threshold Notice
https://www.osc.ny.gov/files/local-government/data/pdf/special-district-threshold-notice.pdfLansing Fire District – Investment Program (2023M-62)
audit, lansing, fire district
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/lansing-fire-district-2023-62a.pdfMarathon Joint Fire District – Investment Program (2023M-76)
audit, marathon, fire district
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/marathon-joint-fire-district-2023-76.pdfOpinion 90-39
… of a fire district annually to prepare and file with the budget officer of each town in which the fire … tax" on exempt properties on behalf of a fire district. With respect to whether a town, pursuant to its home rule … to adopt and amend local laws, not inconsistent with the Constitution or any general law, relating to " its " …
https://www.osc.ny.gov/legal-opinions/opinion-90-39