Search

Bridgehampton Fire District – Length of Service Award Program and Purchasing Practices (2017M-251)

… Fire District is a district corporation of the State, distinct and separate from the Towns of Southampton … adopted LOSAP point system does not comply with New York State General Municipal Law (GML). 2016 LOSAP records for 15 …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/bridgehampton-fire-district-length-service-award-program-and-purchasing

Wassaic Fire District – Purchasing and Claims Processing (2017M-8)

… claims to ensure that all vouchers are properly itemized, show evidence of department head approval and include …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/wassaic-fire-district-purchasing-and-claims-processing-2017m-8

Arlington Fire District – Station Number 5 Renovation (2022M-54)

Determine whether Arlington Fire District District officials used competitive methods to renovate Arlington Station 5 and appropriately disclosed interests in leasehold agreements

https://www.osc.ny.gov/local-government/audits/fire-district/2022/10/21/arlington-fire-district-station-number-5-renovation-2022m-54

Hyde Park Fire and Water District – Procurement (2025M-31)

… service contract totaling $19,043, as required by the Policy. Also, one Trustee did not publicly disclose, …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/hyde-park-fire-and-water-district-procurement-2025m-31

Eastport Fire District – Procurement (2025M-50)

… $847,191. This included 11 professional service and insurance vendors paid $214,672 and 20 vendors paid $96,955 … methods for the procurement of professional services and insurance. The Board did not use a competitive method such as … they lack assurance that services are procured in the most economical way, in the best interests of the taxpayers. In …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/05/eastport-fire-district-procurement-2025m-50

Interdisciplinary Center for Child Development – Compliance With the Reimbursable Cost Manual

… reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost Manual (RCM). The audit … to children with disabilities who are between the ages of three and five years. During the 2014-15 school year, ICCD …

https://www.osc.ny.gov/state-agencies/audits/2018/04/05/interdisciplinary-center-child-development-compliance-reimbursable-cost-manual

Compliance With Special Education Requirements – Evaluations (Follow-Up)

… City Department of Education (DOE) – the nation’s largest school system – served approximately 900,000 students at its more than 1,500 elementary, middle, and high schools (excludes charter schools/students) and provided special education …

https://www.osc.ny.gov/state-agencies/audits/2023/03/15/compliance-special-education-requirements-evaluations-follow

School Tax Relief (STAR) Program (2012-MS-6)

… audit was to review local assessors’ administration of the STAR Program for the period January 1, 2010, through July 31, 2011. Background The STAR exemption in the Real Property Tax Law provides a …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/02/28/school-tax-relief-star-program-2012-ms-6

Bellevue Fire District #9 – Procurement (2018M-5)

… of Cheektowaga in Erie County. The District is governed by an elected five-member Board of Fire Commissioners. …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/04/06/bellevue-fire-district-9-procurement-2018m-5

South Otselic Fire District – Financial Activities (2022M-169)

… whether the South Otselic Fire District (District) Board of Fire Commissioners (Board) provided oversight of District financial activities. Key Findings The Board generally provided adequate oversight of District financial activities . However, Board members …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/south-otselic-fire-district-financial-activities-2022m-169

DiNapoli and Scarpino Announce Guilty Plea & Sentencing in Theft of $60K in Pension Payments

… years’ probation after her guilty plea to grand larceny in the third degree in April. Rose also paid $22,000 in restitution toward the … including cellphone and utility bills, insurance and a car loan. The Mount Vernon resident was prosecuted by the …

https://www.osc.ny.gov/press/releases/2019/09/dinapoli-and-scarpino-announce-guilty-plea-sentencing-theft-60k-pension-payments

DiNapoli: Former Wallkill Fire District Chair Sentence in $240,000 Theft

… the checks, laundered the money through his wife's account and submitted fake bills to the district. "I thank …

https://www.osc.ny.gov/press/releases/2016/01/dinapoli-former-wallkill-fire-district-chair-sentence-240000-theft

Comptroller DiNapoli Releases Municipal Audits

… revenue totaling approximately $388,000 but could not account for 22 million gallons (41 percent) of the water it …

https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-municipal-audits

State Comptroller DiNapoli Releases Municipal Audits

… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … York State Office of General Services or county contracts where appropriate, they did not seek competition for … District – Board Oversight (Oswego County) Foreign fire insurance money was placed in the district’s general fund …

https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-audits-1

Roosevelt Fire District – Financial Operations and Information Technology (2013M-112)

… Purpose of Audit The purpose of our audit was to determine whether … 2012. Background The Roosevelt Fire District is located in the Town of Hempstead in Nassau County. The District is … that contain incomplete information, and the District’s financial records have not been audited by an independent …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/roosevelt-fire-district-financial-operations-and-information-technology

Opinion 88-73

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … MUNICIPAL FUNDS -- Capital Reserve Fund (creation of by town for improvement district) GENERAL MUNICIPAL LAW, …

https://www.osc.ny.gov/legal-opinions/opinion-88-73

Court Facilities Aid and Assistance Program

… Objective To determine if the Office of Court Administration (OCA) is ensuring court facility aid and … 62 counties through 13 Judicial Districts, including nine District Offices (Nassau and Suffolk counties have separate …

https://www.osc.ny.gov/state-agencies/audits/2019/12/18/court-facilities-aid-and-assistance-program

Westchester County Sisters Charged With Hiding Their Mother's Death to Steal From Retirement System

… “Defrauding the retirement system is stealing from each of us. Comptroller DiNapoli and his office continue to focus their efforts on protecting us from … City. The office employs more than 200 assistant district attorneys, criminal investigators and support staff. The …

https://www.osc.ny.gov/press/releases/2019/11/westchester-county-sisters-charged-hiding-their-mothers-death-steal-retirement-system