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Financial Toolkit for Local Officials
… Cash Flow Management Strategies … Local government and school district leaders are faced with unprecedented challenges in …
https://www.osc.ny.gov/local-government/financial-toolkitComptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Schuyler …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-auditsChautauqua County – Financial Condition (2023M-111)
Determine whether Chautauqua County County officials adopted realistic budgets routinely monitored financial operations and took appropriate actions to maintain the North Chautauqua County Water Districts Districts fiscal stability
https://www.osc.ny.gov/local-government/audits/county/2023/12/22/chautauqua-county-financial-condition-2023m-111Town of Hempstead Sanitary District No. Six – Professional Services and Fuel (2014M-246)
… professional services and maintenance of fuel inventories for the period January 1, 2012 through April 30, 2013. … of Commissioners. The District’s budgeted appropriations for the 2013 fiscal year were $27,514,724. Key Findings The … policy does not require the use of competitive methods for professional services. District officials paid three …
https://www.osc.ny.gov/local-government/audits/district/2015/01/02/town-hempstead-sanitary-district-no-six-professional-services-and-fuel-2014m-246Comptroller DiNapoli Releases Municipal Audits
… our local communities is a top priority,” said DiNapoli. “By auditing municipal finances and operations, my office … ensure that the monthly budget-to-actual reports provided by the treasurer were complete and that miscellaneous … the board attempted to segregate cash receipt duties by having the treasurer open the mail and forward all money …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-1Former Assistant Director of Queens Pre-School Provider Pleads Guilty to Stealing $5 Million Intended for Special Needs Students
… funding between 2005 and 2012 — money that was intended for special needs students between ages three to five. Island Child Development Center (ICDC), a private not-for-profit company that is now defunct, was located at 1854 … small children to pay your plumber and support your for-profit camps is reprehensible. I thank District Attorney …
https://www.osc.ny.gov/press/releases/2017/04/former-assistant-director-queens-pre-school-provider-pleads-guilty-stealing-5-million-intendedElsmere Fire District – Capital Project (2022M-48)
… capital project. Officials: Obtained voters’ approval for the construction project and bond financing. Prepared an …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/08/05/elsmere-fire-district-capital-project-2022m-48Opinion 88-56
… in those instances where an interest is prohibited solely by reason of employment as an officer or employee of a … to your inquiry, the commissioner is paid a fixed salary by the firm and does not receive commissions. This suggests … officer or employee has an interest in a contract solely by virtue of his or her status as an officer or employee of a …
https://www.osc.ny.gov/legal-opinions/opinion-88-56Opinion 96-24
… in fire districts); (payment into of amount provided by appropriation) GENERAL MUNICIPAL LAW, §6-g: A fire … is required. A capital reserve fund is the mechanism by which a fire district may accumulate moneys for certain … fund: a. Such an amount as may be provided therefor by budgetary appropriation or raised by tax therefor**** …
https://www.osc.ny.gov/legal-opinions/opinion-96-24Opinion 96-10
… of whether voter approval is obtained (1977 Opns St Comp No. 77-787, unreported; see Town of Evans v Catalino , …
https://www.osc.ny.gov/legal-opinions/opinion-96-10DiNapoli: Wallkill Fire District Board Chair Charged with Stealing $240,000
… spanned three years, State Comptroller Thomas P. DiNapoli and Ulster County District Attorney Holley Carnright … DiNapoli said. “What this fire district needed was checks and balances, not blind faith in Mr. Denardo. Thanks to the … is expected to be charged with grand larceny in the second degree (class C felony), falsifying business records in the …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-wallkill-fire-district-board-chair-charged-stealing-240000State Comptroller DiNapoli Releases Municipal Audits
… our local communities is a top priority," said DiNapoli. "By auditing municipal finances and operations, my office … in the general fund exceeded actual expenditures by an annual average of $99,600 (36.8 percent). Budgeted … general fund appropriations exceeded actual expenditures by an annual average of $99,600, or almost $300,000 over the …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-auditsSlaterville Springs Fire District – Internal Controls Over Financial Operations (2013M-315)
… a procurement policy or an investment policy, as required by statute. While the Board established some controls, some … reconciliations, routinely comparing activity recorded by the Treasurer to the bank statement, and ensuring that the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/slaterville-springs-fire-district-internal-controls-over-financialSouth Fallsburg Fire District – Internal Controls Over Financial Operations (2013M-181)
… Purpose of Audit The purpose of our audit was to determine if the District established adequate controls to ensure that financial activity was properly recorded and reported and to safeguard District moneys for the period January 1, 2012, …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/13/south-fallsburg-fire-district-internal-controls-over-financial-operationsCircleville Fire District – Board Oversight (2013M-343)
… the Board’s oversight of selected financial activities for the period January 1, 2012 through August 18, 2013. … governs the District. The District’s general fund budget for the 2012 and 2013 fiscal years were $626,319 and … has not entered into an agreement with the District’s bank for electronic transfers. The treasurer performed online …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/circleville-fire-district-board-oversight-2013m-343Richford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… Ensure the annual financial reports (AFR) were filed in accordance with New York State General Municipal Law (GML) … it used to make financial decisions were inaccurate. In addition, three of the five Commissioners did not comply … 176-e which required them to complete fiscal training in a timely manner, and while not required, the Treasurer had …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55Town of Brownville Joint Fire District - Board Oversight (2018M-207)
… that 15 totaling $7,159 were not audited and approved by the Board. The District used debit cards to make purchases … for an independent audit of its 2017 records as required by law. Certain Treasury duties were improperly assigned to a … claims before payment, except as otherwise provided by law. Discontinue the use of debit cards. Obtain an annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/01/25/town-brownville-joint-fire-district-board-oversight-2018m-207East Bloomfield Fire District – Financial Operations (2017M-154)
… Bloomfield, in Ontario County. The District is governed by an elected five-member Board of Fire Commissioners. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/17/east-bloomfield-fire-district-financial-operations-2017m-154Slate Hill Fire District – Procurement and Claims Processing (2021M-105)
… before payment. Key Findings District officials did not always use a competitive process to procure goods and services or ensure claims were properly … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/12/29/slate-hill-fire-district-procurement-and-claims-processing-2021m-105Delhi Joint Fire District – Cash Receipts and Disbursements (2020M-142)
… audit of all claims prior to payment, unless allowed by Town Law to be paid prior to audit, to ensure they are …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/delhi-joint-fire-district-cash-receipts-and-disbursements-2020m-142