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Thurston Fire District – Financial Activity (2016M-430)
… activity was properly recorded and reported and that District money was safeguarded for the period January 1, 2015 … through November 14, 2016. Background The Thurston Fire District is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/08/thurston-fire-district-financial-activity-2016m-430Hillside Fire District – Cash Receipts and Disbursements (2016M-284)
… 2015 through July 20, 2016. Background The Hillside Fire District is a district corporation of the State, distinct and separate from …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/09/30/hillside-fire-district-cash-receipts-and-disbursements-2016m-284Opinion 2006-2
… the statements of maximum amount to any particular funding source, it is our opinion that the entire maximum amount of improvement must be stated, irrespective of the source of funding. Both articles 12 and 12-A also set forth … prescribed by those sections dependent on the particular source of funding of the increased amount. Therefore, we have …
https://www.osc.ny.gov/legal-opinions/opinion-2006-2DiNapoli Audit: Drivers for Disabled New Yorkers Drove with Suspended Licenses; Racked up Hundreds of Violations, Including Speeding Through School Zones
… has not ensured that the employees who transport clients in NYC drive safely and have valid driver's licenses, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. "Much more … public. Hundreds of thousands of dollars was wasted on fines and late fees for drivers' violations that could …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-audit-drivers-disabled-new-yorkers-drove-suspended-licenses-racked-hundreds-violationsDiNapoli Audit: Pre-K Special Education Provider Spent $2.5 Million in Unallowed Expenses
… found it charged the State Education Department (SED) for $2.6 million in expenses that were not allowed. “The State … once again we’ve found another school that failed to spend the money properly and shortchanged special needs … reimbursement. But DiNapoli’s audit found Starting Point did just that. Starting Point submitted 100 percent of the …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-audit-pre-k-special-education-provider-spent-25-million-unallowed-expensesOversight and Monitoring of the Universal Pre-Kindergarten Program
… (UPK) programs’ compliance with applicable health, safety, and financial reporting requirements. Our audit scope covered … Commissioner of Education (Regulations) require buildings and classrooms used for UPK to be safe and to comply with applicable fire safety, health, and …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/oversight-and-monitoring-universal-pre-kindergarten-programState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … did not maintain accurate and consistent capital asset records to ensure district assets were monitored and …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-0Town of Watertown Fire District – Procurement (2022M-155)
… Objective Determine whether the Town of Watertown Fire District (District) Board of Fire Commissioners (Board) used a … action. … Determine whether the Town of Watertown Fire District District Board of Fire Commissioners Board used a …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/town-watertown-fire-district-procurement-2022m-155Fishers Island Waste Management District -- Purchasing (2015M-292)
… of Audit The purpose of our audit was to evaluate the District’s purchasing practices for the period January 1, … 30, 2015. Background The Fishers Island Waste Management District is located in the Town of Southold in Suffolk …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/fishers-island-waste-management-district-purchasing-2015m-292Town of Shawangunk - Sewer District Charges (2018M-122)
Determine whether the Town properly charged the New York State Department of Corrections and Community Supervision DOCCS for sewer services
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-shawangunk-sewer-district-charges-2018m-122Ridge Fire District – Board Oversight of Treasurer’s Fiscal Duties (2021M-165)
… in a $10,244 discrepancy between the District’s accounting records and bank statements. The budget was not entered into … Recommendations Maintain adequate and complete accounting records and provide Board with complete and accurate monthly …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/01/21/ridge-fire-district-board-oversight-treasurers-fiscal-duties-2021m-165Clarence Fire District – Purchasing (2016M-297)
… State, distinct and separate from the Town of Clarence, in Erie County. The District is governed by an elected … Ensure that all District officials who are involved in the procurement process comply with the purchasing policy …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/04/clarence-fire-district-purchasing-2016m-297DiNapoli: Audit Identifies $800,000 in Ineligible Costs Submitted by NYC Special Education Provider
… education preschool program providers found a Brooklyn school that claimed $800,000 in costs that were not eligible … to recover the ineligible reimbursements.” The Milestone School for Child Development is a for-profit preschool that …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-audit-identifies-800000-ineligible-costs-submitted-nyc-special-education-providerDiNapoli Op-Ed: We Should Be Teaching Financial Literacy in NY's High Schools
… are important for all students to have by the end of high school?” One of the most frequent responses was, “Financial … a financial literacy course and required it for high school graduation. In Utah, where the 2008 class was the … a program review in 2018 by the state’s auditor, Utah high school graduates have greater financial knowledge and better …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-op-ed-we-should-be-teaching-financial-literacy-nys-high-schoolsOpinion 90-39
… FIRE DISTRICTS -- Taxes (imposition of special tax or user fee) LOCAL LAWS -- Fees (imposition on behalf of fire … by the town board and a certified copy presented to the county board of supervisors, section 181(1) requires the … the operation of the State's overriding policy concerns ( Albany Area Builders Association v Town of Guilderland , 74 …
https://www.osc.ny.gov/legal-opinions/opinion-90-39Opinion 88-9
… delegation, the town board must call and conduct a public hearing on the increase or improvement of facilities after … be initiated without petition, the town board shall call a hearing in the manner provided by article 12 of the Town Law, … commissioners. If the town board determines, after public hearing, to authorize the purpose, it may delegate to the …
https://www.osc.ny.gov/legal-opinions/opinion-88-9Ellenburg Center No. 15 Fire District – Internal Controls Over Financial Operations (2013M-103)
… of Audit The purpose of our audit was to evaluate the District’s controls over financial operations for the period … January 1, 2011, to February 28, 2013. Background The District is a district corporation of the State, distinct and separate from …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/19/ellenburg-center-no-15-fire-district-internal-controls-over-financialComptroller DiNapoli Releases Municipal Audits
… authority when it provided the highway superintendent with bonuses totaling $1,200 for services already rendered. …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-audits-0Cost-Saving Ideas: Capital and Repair Reserve Funds for Town or County Water and Sewer Districts
… Establish a Reserve Fund for Improvement Districts in Suburban Towns A reserve fund for an improvement district may … district located wholly within a town governed by the Suburban Town Law (see New York State Town Law Article 3-a). … 6-d) Establish a Reserve Fund for Improvement Districts in Suburban Towns (Town Law Section 55-a) Our office has created …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-and-repair-reserve-funds-town-or-county-water-and-sewer-districtsOpinion 90-35
… 507, affd 20 NY2d 808, 284 NYS2d 702; Lance v City of New York , 88 Misc 2d 119, 387 NYS2d 32), this Office has … market fluctuations and fluctuations as to the district's needs should be especially considered. The determination of …
https://www.osc.ny.gov/legal-opinions/opinion-90-35