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West Seneca Fire District #2 – Purchasing and Capital Project Management (2018M-241)
… were accurately paid and purchased in accordance with the District’s procurement policy and statute. Determine whether … more than $17,000, including approximately $3,200 that District officials did not find prior to our audit. District officials did not competitively bid a public works …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/30/west-seneca-fire-district-2-purchasing-and-capital-project-management-2018mAshville Fire District – Procurement and Board Oversight (2025M-81)
… Did the Ashville Fire District District Board of Commissioners Board purchase …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/ashville-fire-district-procurement-and-board-oversight-2025m-81Opinion 94-1
… and Duties (authority to chargeback salaries to sewer district) LOCAL LAWS -- Improvement Districts (authority of county to chargeback salaries to district) SEWER DISTRICTS -- Operation and Maintenance (authority of county to chargeback salaries to district) COUNTY LAW, §267; MUNICIPAL HOME RULE LAW, §10(1): …
https://www.osc.ny.gov/legal-opinions/opinion-94-1DiNapoli: State's Fiscal Picture Has Improved, but Impact of Pandemic Revenue Losses Will Linger
… by the budget director, with exceptions including school aid and public assistance. Support from Washington is … is included in the budget to avert spending reductions for school districts, local governments and other services, if … in annual Medicaid payments and $110 million in non-public school aid payments to the following state fiscal year for …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-states-fiscal-picture-has-improved-impact-pandemic-revenue-losses-will-lingerRush Fire District – Internal Controls Over Financial Operations (2013M-255)
… determine whether the Board provided proper oversight of District operations for the period January 1, 2012, through August 27, 2013. Background The Rush Fire District, located in Monroe County, is a district corporation of the State, distinct and separate from …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/15/rush-fire-district-internal-controls-over-financial-operations-2013m-255Killawog Fire District – Controls Over Financial Operations (2013M-111)
… The purpose of our audit was to determine whether the District established adequate controls to ensure that … was properly recorded and reported and to safeguard District moneys. Background The District is a district corporation of the State, distinct and … The purpose of our audit was to determine whether the District established adequate controls to ensure that …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/killawog-fire-district-controls-over-financial-operations-2013m-111Fairview Fire District – Financial Operations (2024M-138)
… Determine whether the Fairview Fire District District Board of Fire Commissioners Board and …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/fairview-fire-district-financial-operations-2024m-138DiNapoli: Brooklyn Economy Sets Records
… economy," said Senator Roxanne J. Persaud (D-19 th Senate District). "As elected officials, we must continue to push … is booming," said Senator Brian Kavanagh (D-26 th Senate District). "With record low unemployment and record high … rely on public transportation to get to work and school," said City Councilman Alan Maisel. “With the ‘L’ …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-brooklyn-economy-sets-recordsWalden Fire District No. 2 – Purchasing (2017M-204)
… goods and services were procured in accordance with the District’s procurement policy for the period January 1, 2016 through July 25, 2017. Background The Walden Fire District No. 2 is a district corporation of the State, distinct and separate from … Walden Fire District No 2 Purchasing 2017M204 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/22/walden-fire-district-no-2-purchasing-2017m-204DiNapoli Audit: Drivers for Disabled New Yorkers Drove with Suspended Licenses; Racked up Hundreds of Violations, Including Speeding Through School Zones
… violations for running red lights and speeding through school zones. In many instances, violations were not paid or … and interest as of Oct. 2017. 273 were for speeding in school zones, most of them (203) by Brooklyn-based vehicles. More than one-third of the total school zone violations were during hours when children were …
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
… said. “Unfortunately, once again we’ve found another school that failed to spend the money properly and … at Starting Point Services divided their hours between the school’s preschool Special Education Itinerant Teacher (SEIT) … examined the $16.4 million in reimbursable costs the school reported to SED for the fiscal year ending June 30, …
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
… to the DOE annually. In NYC, UPK is offered in public school settings, through programs operated by the DOE, and non-public school settings, through contracts with eligible … referred to as contracted center-based and contracted school-based). For the 2016-17 school year, there were 72,176 …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/oversight-and-monitoring-universal-pre-kindergarten-programDiNapoli: Former Treasurer Pleads Guilty to Felony in Theft of More Than $5,000 in Fire District Funds
… The former treasurer for Pulteney Fire District No. 2 pleaded guilty today to stealing more than … DiNapoli’s examination and partnership with Steuben County District Attorney Brooks Baker and the Steuben County … extra salary checks and made personal purchases using district funds. “Too many fire districts fall prey to those …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-former-treasurer-pleads-guilty-felony-theft-more-5000-fire-district-fundsDiNapoli: Woman Arrested for Stealing Deceased Sister's Pension Checks
… State Comptroller Thomas P. DiNapoli and Brooklyn District Attorney Eric Gonzalez today announced the arrest of … to be her deceased sister,” DiNapoli said. “My thanks to District Attorney Gonzalez for his continued partnership in … abiding taxpayers end up paying the price,” said Brooklyn District Attorney Gonzalez. “I would like to thank State …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-woman-arrested-stealing-deceased-sisters-pension-checksDiNapoli Issues Preliminary Analysis of 2021-22 Executive Budget
… residents at risk. The budget reduces state support for school districts by $607 million, or 2.1 percent, on a school year basis. Among the most significant changes, the … or 10.5 percent. It also proposes a recurring “local district funding adjustment” reduction totaling $1.35 …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-issues-preliminary-analysis-2021-22-executive-budgetWest Nyack Fire District – Claims Processing (2014M-259)
… of Audit The purpose of our audit was to examine the District’s claims processing for the period January 1, 2013 through June 24, 2014. Background The West Nyack Fire District is a district corporation of the State and provides fire … West Nyack Fire District Claims Processing 2014M259 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/west-nyack-fire-district-claims-processing-2014m-259Marathon Joint Fire District – Investment Program (2023M-76)
… pdf] Audit Objective Determine whether Marathon Joint Fire District (District) officials developed and managed a comprehensive investment program. Key Findings District officials did not develop and manage a comprehensive … audit marathon fire district …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/20/marathon-joint-fire-district-investment-program-2023m-76Upper Jay Fire District – Board Oversight (2023M-24)
… pdf] Audit Objective Determine whether the Upper Jay Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of District financial activities. Key Findings The Board did … audit fire district Upper Jay board oversight …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/upper-jay-fire-district-board-oversight-2023m-24Wading River Fire District – Gasoline Credit Cards (2017M-5)
… of Audit The purpose of our audit was to examine the District’s gasoline card purchases for the period January 1, … through June 30, 2016. Background The Wading River Fire District is a district corporation of the State, distinct and separate from … Wading River Fire District Gasoline Credit Cards 2017M5 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/wading-river-fire-district-gasoline-credit-cards-2017m-5Ballston Lake Fire District – Length of Service Awards Program Service Credit (2016M-379)
… of Audit The purpose of our audit was to determine whether District officials properly awarded firefighters Length of … through July 31, 2016. Background The Ballston Lake Fire District is a district corporation of the State, distinct and separate from … Ballston Lake Fire District Length of Service Awards Program Service Credit …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/ballston-lake-fire-district-length-service-awards-program-service-credit