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Opinion 2003-2
… in villages, unlike towns, is not provided through formation of a district (see Town Law §§170[1], [4], 176, … (L 1988 ch 241 §2), which had previously governed the formation of joint fire districts. Section 1 of chapter 595 …
https://www.osc.ny.gov/legal-opinions/opinion-2003-2Virgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial … activity is properly recorded and reported and that District moneys are safeguarded for the period January 1, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329Brookhaven Fire District – Procurement and Information Technology (2014M-339)
… The purpose of our audit was to examine the District’s purchasing procedures and to determine whether the District’s … that District personnel used competitive methods when purchasing goods and services not subject to competitive … bidding. The District did not enter into written agreements with all professional service providers. The Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/brookhaven-fire-district-procurement-and-information-technology-2014m-339Halfmoon-Waterford Fire District No. 1 – Internal Controls Over Financial Operations (2013M-71)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of the Treasurer’s financial activities for the period …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/03/halfmoon-waterford-fire-district-no-1-internal-controls-over-financialJefferson County Soil and Water Conservation District – Internal Controls Over Selected Financial Operations (2014M-171)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over … services and funds projects related to the conservation of soil and water resources, the improvement of water quality …
https://www.osc.ny.gov/local-government/audits/district/2015/04/17/jefferson-county-soil-and-water-conservation-district-internal-controls-overHenrietta FD – Audit Follow-Up (2021M-27-F)
… [read complete report – pdf] | [read complete 2021 report – pdf] Purpose … Fire District’s (District’s) progress, as of January 2025, in implementing our recommendations in the audit report … in July 2021. The audit determined that the Board of Commissioners (Board) did not effectively manage the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/henrietta-fd-audit-follow-2021m-27-fDiNapoli: State's Fiscal Picture Has Improved, but Impact of Pandemic Revenue Losses Will Linger
… New York, we continue to suffer unimaginable losses. Too many families have lost loved ones, huge numbers of New … debt service payments for budget gap relief in subsequent years. After that, budget gaps are projected to grow from … DiNapoli’s office says the Executive Budget is unclear on how the state would use billions of dollars in unrestricted …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-states-fiscal-picture-has-improved-impact-pandemic-revenue-losses-will-lingerDiNapoli Audit: Drivers for Disabled New Yorkers Drove with Suspended Licenses; Racked up Hundreds of Violations, Including Speeding Through School Zones
… 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 … expired licenses. Of 282 employees reviewed, 50 had their license suspended at least once between April 1, 2015 and …
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
… preschool special education provider found it charged the State Education Department (SED) for $2.6 million in … in undocumented consulting costs that did not indicate what services the consultant provided or their hourly rate; … misspent public funds. A comprehensive look at past audits is available online: …
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
… Objective To determine the adequacy of the New York City Department of Education’s (DOE) monitoring of … (UPK) programs’ compliance with applicable health, safety, and financial reporting requirements. Our audit scope covered … 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-programOpinion 2000-3
… This opinion represents the views of the Office of the State Comptroller at the time … irrespective of whether the establishment or extension is subject to prior approval of the State Comptroller. You … it is in the public interest to grant in whole or in part the relief sought. If the board determines in the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-3DiNapoli: Audit Identifies $800,000 in Ineligible Costs Submitted by NYC Special Education Provider
… providers found a Brooklyn school that claimed $800,000 in costs that were not eligible for reimbursement. “The State … boroughs. The New York City Department of Education (DoE) refers students to Milestone and pays the school’s … rent expenses. Milestone claimed higher rent costs than what it should have paid based on a review of its lease …
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
… decisions increase and as more students decide to go to college and incur student loan debt. Just as teens are … or mortgage. It's time for New York to catch up to states who for decades have taught a financial literacy course and … to those who did not. In New York, only 20 high schools offer a stand-alone, semesterlong personal finance course …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-op-ed-we-should-be-teaching-financial-literacy-nys-high-schoolsOpinion 91-51
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … collected as user fees and benefit assessments on behalf of a county sewer district. County sewer districts are …
https://www.osc.ny.gov/legal-opinions/opinion-91-51Arkville Fire District – Internal Controls Over Financial Activities (2015M-65)
… of Audit The purpose of our audit was to determine if District officials provided adequate oversight of the financial activity to safeguard District assets for the period January 1 through December 31, …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/03/arkville-fire-district-internal-controls-over-financial-activities-2015m-65Town of Cochecton - Fund Balance Management and Multiyear Planning (2018M-208)
… complete report - pdf] Audit Objective Determine whether the Board effectively managed fund balances and reserves for the general, highway and sewer district … and the fund will end 2018 with a budgetary deficiency of $40,000. As a result, the sewer district will require …
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-cochecton-fund-balance-management-and-multiyear-planning-2018m-208North Patchogue Fire District – Fuel Inventory and Cash Disbursements (2015M-81)
… Purpose of Audit The purpose of our audit was to assess the District’s monitoring and safeguarding of fuel inventory and to assess its cash … the Town of Brookhaven, Suffolk County, and is a district corporation of the State, distinct and separate from the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/17/north-patchogue-fire-district-fuel-inventory-and-cash-disbursements-2015mGreenville Fire District #1 – Board Oversight (2014M-376)
… of revenues and did not include estimates of fund balance. Reserve funds were not properly established. Claims were paid … there is no independent oversight to ensure that completed bank reconciliations are correct. Key Recommendations Ensure … that bank balances are correctly reconciled to District account balances. … Greenville Fire District 1 Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/greenville-fire-district-1-board-oversight-2014m-376Brewster-Southeast Joint Fire District - Recordkeeping and Procurement (2018M-86)
… complete report - pdf] Audit Objective Determine whether: District financial activities were properly recorded and reported. District officials solicited competition for professional …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/03/brewster-southeast-joint-fire-district-recordkeeping-and-procurement-2018mCayuga County Soil and Water Conservation District – Financial Condition (2020M-91)
… approximately $1 million during our audit period because of the Board’s hindered ability to recognize revenue …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-financial-condition-2020m-91