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Kortright Rural Fire District – Financial Activities (2022M-51)
Determine whether the Kortright Rural Fire District (District) Board of Fire Commissioners (Board) established adequate controls over financial activities to safeguard assets.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/kortright-2022-51.pdfMidway Fire District – Internal Controls Over Financial Operations (2012M-210)
… of our audit was to evaluate internal controls over the District’s financial operations for the period January 1, 2011, to August 31, 2012. Background The District is a district corporation of the State, distinct and separate from …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/18/midway-fire-district-internal-controls-over-financial-operations-2012m-210Grahamsville Fire District – Internal Controls Over Financial Operations (2013M-117)
… the reserve balance was over $175,000. The Board opted to transfer $10,000 of surplus to an existing reserve account. … However, the District has not formally established reserve funds. Key Recommendations Develop accurate budgets that … that benefits District taxpayers. Ensure that reserve funds are established, funded and used in accordance with all …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/grahamsville-fire-district-internal-controls-over-financial-operationsBloomingburg Joint Fire District – Internal Controls Over Financial Operations (2013M-42)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that disbursements were made for authorized District expenditures. Background The … disbursements process. … Bloomingburg Joint Fire District Internal Controls Over Financial Operations 2013M42 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/bloomingburg-joint-fire-district-internal-controls-over-financialWallace Fire District – Board Oversight (2024M-126)
… and not spent in a prudent and economical manner. For example, the Board did not use competitive methods to …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/wallace-fire-district-board-oversight-2024m-126State Contract and Payment Actions in October
… the Agri-Business Child Development Program. Division of Budget $1 million for purchases to support the COVID-19 …
https://www.osc.ny.gov/press/releases/2020/11/state-contract-and-payment-actions-octoberFinancial Report on School Districts - Fiscal Years Ended 2005
Financial Report on School Districts - Fiscal Years Ended 2005
https://www.osc.ny.gov/files/local-government/publications/pdf/finschools.pdfBrighter Choice Charter School for Boys - Payroll (2018M-139)
Brighter Choice Charter School for Boys - Payroll (2018M-139)
https://www.osc.ny.gov/files/local-government/audits/pdf/brighter-choice-charter-boys.pdfDivision of Local Government and School Accountability Contact Information
Division of Local Government and School Accountability Contact Information
https://www.osc.ny.gov/files/local-government/pdf/regional-directory.pdfFiscal Stress Monitoring System – 2023-24 School Districts in Stress
Fiscal Stress Monitoring System – 2023-24 School Districts in Stress
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/2024-schools-stressed.pdfOpinion 90-57
… and (2) whether the board of fire commissioners of a fire district must obtain voter approval before making payments … departments or fire companies located in a fire protection district of such political subdivision, there shall be a … subdivision" means a county, city, town, village or fire district (see General Municipal Law, §216[1],[2]; Volunteer …
https://www.osc.ny.gov/legal-opinions/opinion-90-57Opinion 97-19
… to protect municipal funds by not issuing checks to pay claims which have already been approved by the auditing …
https://www.osc.ny.gov/legal-opinions/opinion-97-19Opinion 96-19
… the chief fiscal officer of one of the participants upon audit by the auditing body or official of the fiscal …
https://www.osc.ny.gov/legal-opinions/opinion-96-19Opinion 88-22
… State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, … state and federal aid for a sewer district project may not be included as part of the cost of the district. TOWN … Comp, 1977, p 130, supra ; 29 Opns St Comp, 1973, p 124; 24 Opns St Comp, 1968, p 887). May 25, 1988 Gloria M. …
https://www.osc.ny.gov/legal-opinions/opinion-88-22Auditors Find Safety Hazards at Pre-K Facilities in New York City
… by State Comptroller Thomas P. DiNapoli. “New York City is leading the way in providing access to Universal Pre-K … expand its existing pre-kindergarten program. In NYC, UPK is offered in public school settings through … had protruding nails and staples. A student was injured when his hand was caught on one of the nails and required …
https://www.osc.ny.gov/press/releases/2019/06/auditors-find-safety-hazards-pre-k-facilities-new-york-cityState Agencies Bulletin No. 2043
… code 516, TRS PY Arrears Before Tax: Agencies must login to the NYSTRS Employer Secure Area and download their …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2043-new-prior-year-arrears-deduction-code-members-new-york-state-teachersCarle Place Water District – Procurement (2014M-18)
… of Audit The purpose of our audit was to evaluate the District’s procurement practices for the period January 1, … through October 31, 2013. Background The Carle Place Water District is located in Nassau County and is governed by the …
https://www.osc.ny.gov/local-government/audits/district/2014/04/04/carle-place-water-district-procurement-2014m-18Livonia Joint Fire District – Audit Follow-Up (2021M-97-F)
… purpose of our review was to assess the Livonia Joint Fire District’s (District) progress, as of September 2024, in implementing our …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/01/livonia-joint-fire-district-audit-follow-2021m-97-fState Comptroller DiNapoli and Orange County District Attorney Hoovler Announce Guilty Plea in Bethel Tax Collector Pension Fraud Case
… their accuracy. The information is used to calculate their service time for retirement benefits. An investigation of … commit fraud,” said Comptroller DiNapoli. “Now, thanks to my partnership with District Attorney Hoovler and the New … service is the ability to obtain a pension. Those funds will simply not be available to those who earned them if …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-and-orange-county-district-attorney-hoovler-announce-guilty-plea-bethelTown and County Special Districts and Town Improvements
… required to apply for the permission of the Office of the State Comptroller if the cost to the typical property is … calculate future average estimated cost thresholds. 2025 Special District Average Estimated Cost Thresholds … of Legal Services 110 State Street 14th Floor Albany, NY 12236 Contact Elissa Sheehan, Division of Legal Services: …
https://www.osc.ny.gov/local-government/required-reporting/town-and-county-special-districts-and-town-improvements