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Hyde Park Fire and Water District – Procurement (2025M-31)
… when entering into a contract to purchase a ladder truck for $1.9 million or maintain written support to demonstrate … services totaling $41,316 and did not request proposals for one professional service contract totaling $19,043, as … a separately incorporated Fire Department (Department) for $160,000. Key Recommendations Comply with competitive …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/hyde-park-fire-and-water-district-procurement-2025m-31Security Over Critical Systems
… River Regulating District’s (District) critical systems is sufficient to minimize the various risks associated with … by Payment Card Industry Data Security Standards (PCI DSS) and must complete a self-assessment of its compliance with these standards …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/security-over-critical-systemsReporting Regulations 315.2 & 315.3
… unit of government or organization obligated or agreeing to make contributions to the retirement system on behalf of its employees. (b) The term employee shall mean an individual performing services for the employer for which … the means and methods of what work will be done and how the work will be done. (c) The term independent …
https://www.osc.ny.gov/retirement/employers/reporting-regulations-3152-3153Financial Oversight of the Advantage After School Program (Follow-Up)
… and cultural age-appropriate activities that integrate what happens in the school day with less formal learning … having contracts with 139 Providers to operate Programs at 176 sites serving about 16,000 children and youth across …
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
… whether the costs reported by the Milestone School for Child Development (Milestone) on its Consolidated Fiscal … ended June 30, 2012. Background The Milestone School for Child Development provides full-day preschool special …
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
… Purpose To determine whether the costs reported by the Sunshine Developmental School on … are funded by the New York City Department of Education (DoE), as well as other school districts and counties whose … children are served by its special education programs. The DoE and other localities reimburse Sunshine Developmental via …
https://www.osc.ny.gov/state-agencies/audits/2015/09/10/sunshine-developmental-school-compliance-reimbursable-cost-manualOpinion 88-54
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent … district may be extended prior to December 31, and, if so, what time table must be followed for the extension of the … special districts only becomes effective after the period for filing a petition requesting a referendum has …
https://www.osc.ny.gov/legal-opinions/opinion-88-54Bovina Fire District – Fund Balance (2015M-138)
… for capital purposes or use the balance of funds on hand to reduce future tax levies. Develop a written long-term …
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)
… to ensure disbursements were authorized, supported and for appropriate District purposes. Key Findings Aside from … exceptions, disbursements were authorized, supported and for appropriate District purposes. However, the Board could … review disbursement activities, there is an increased risk for unauthorized and inappropriate transactions. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/lyndon-fire-district-disbursements-2022m-132Safe Schools Against Violence in Education (SAVE) Act - Safety Plans - 2019-MS-1
Determine if 17 school districts used their resources and two charter schools used their financial resources to implement district-wide school safety plans.
https://www.osc.ny.gov/files/local-government/audits/pdf/global-2019-ms-1.pdfOpinion 96-21
… a town beach erosion control district which was damaged by coastal storms. This is in reply to your letter asking … a town beach erosion control district which was damaged by coastal storms. It is our understanding that the town beach … to expend a specified maximum amount annually to provide services for the district. The establishment of the town …
https://www.osc.ny.gov/legal-opinions/opinion-96-21Financial Condition Audits
… Cities Counties School Districts Towns Villages … Find Financial Condition Audits for Cities School Districts Towns and Villages …
https://www.osc.ny.gov/local-government/fiscal-monitoring/condition-auditsEastport 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-50Conflicts of Interest of Municipal Officers and Employees
… government, is provided in poster format [pdf - 2019] . What is a conflict of interest? You may have heard of the … relationships with your municipality are prohibited. Who does the law apply to? If you are an officer or employee of a … an interest in a municipal contract does not necessarily mean that your interest is prohibited. In order for the …
https://www.osc.ny.gov/local-government/publications/conflicts-interest-municipal-officers-and-employeesComptroller 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-auditsDiNapoli 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-paymentsDiNapoli: 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-theftState 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-1Roosevelt 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-technologyOpinion 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