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Comptroller DiNapoli Releases Municipal Audits
New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Town of Ausable Fishers Island Waste Management District Town of Guilderland Plattsburgh Housing Authority Town of Salem and the Westbury Water District
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-auditsBig Flats Fire District #2 – Internal Controls Over Financial Operations (2012M-155)
… 21, 2012. Background The Big Flats Fire District No. 2 is located in Chemung County. The District’s general fund … $101,467 for the 2012 fiscal year. Included in the budget is $30,000 for rent of the Golden Glow Volunteer Fire … of Fire Commissioners consists of five elected members and is responsible for the District’s overall financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/30/big-flats-fire-district-2-internal-controls-over-financial-operations-2012mFinancial Management Practices
… (District) financial management practices in the areas of revenue collection, payroll, procurement, asset and … March 15, 2014. Background The District regulates the flow of the Hudson River and the Black River to reduce flooding … by excess run-off and to augment river flow at times of drought. Organized as a public benefit corporation, it has …
https://www.osc.ny.gov/state-agencies/audits/2014/11/25/financial-management-practicesTown of Black Brook – Financial Condition of Sewer and Water Districts (2012M-216)
… Purpose of Audit The purpose of our audit was to evaluate the financial condition of the … a long-term capital plan or a long-term financial plan to address the sewer and water districts’ corresponding costs, …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-black-brook-financial-condition-sewer-and-water-districts-2012m-216State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … process. Hamlin Morton Walker Fire District – Pumper Truck Procurement (Monroe County) The board did not procure a …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … totaling $5,786 for refreshments that were in violation of New York State Public Officers Law. The board also approved …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-municipal-auditsOpinion 96-16
… issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Property (use of proceeds from sale of) WATER DISTRICTS -- Property (use of proceeds from sale of) TOWN LAW, §198(12); … use the proceeds from the sale to the county of all the property and facilities of a town water district for the …
https://www.osc.ny.gov/legal-opinions/opinion-96-16Child Care in NY Challenged by Staff Shortages, High Prices and Too Few Slots
… and pervasive disinvestment in the sector. This has led to a situation where too many parents cannot access or …
https://www.osc.ny.gov/press/releases/2025/02/child-care-ny-challenged-staff-shortages-high-prices-and-too-few-slotsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Sanitary District No. 14 and the Village of Morris . "In today's fiscal climate, budget transparency and … purchasing policy. In addition, credit card charges for conferences totaling $6,185 were not supported by proof of …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … and Travel Expenditures (Nassau County) The board needs to improve its policies and procedures over credit card use and travel related expenditures to ensure that all such expenditures are adequately supported …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases Municipal Audits
… district’s financial operations. The treasurer performed online transactions without board oversight and bypassed … Cohoes Housing Authority – Internal Controls Over Payroll (Albany County) There is inadequate oversight of the authority’s payroll processing and accounting for leave accruals. The …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… that their money is being spent appropriately and effectively.” Schuyler Heights Fire District – Controls Over …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-auditsTown of Hempstead Sanitary District No. Six – Professional Services and Fuel (2014M-246)
… and recycling pickup services to 32,000 homes in Elmont, Franklin Square, North Valley Stream, Garden City South, Lakeview, …
https://www.osc.ny.gov/local-government/audits/district/2015/01/02/town-hempstead-sanitary-district-no-six-professional-services-and-fuel-2014m-246Chautauqua County – Financial Condition (2023M-111)
… Chadwick Bay Intermunicipal Water Works (CBI), resulting in a balance owed of $1.4 million. Spent $5.2 million from … reports and cash flow analyses to prevent further decline in financial condition. County officials generally agreed … findings. Appendix B includes our comment on issues raised in the County’s response. … Determine whether Chautauqua …
https://www.osc.ny.gov/local-government/audits/county/2023/12/22/chautauqua-county-financial-condition-2023m-111DiNapoli Announces Elliott Auerbach to Oversee Local Government Division
… data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly requested data, including …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-announces-elliott-auerbach-oversee-local-government-divisionOrleans County – Department of Social Services (2012M-222)
… 7, 2012. Background Orleans County is located in western New York State and has a population of 42,883. The County is …
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222DiNapoli: Brooklyn Economy Sets Records
… Employment grew faster in Brooklyn since the end of the recession than in the rest of … positive direction," said Congressman Jerrold Nadler (D-NY). “The borough’s record business growth and low …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-brooklyn-economy-sets-recordsOpinion 98-9
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE DISTRICTS … that service and to provide for the collection thereof. We have consistently interpreted this provision of section 122-b …
https://www.osc.ny.gov/legal-opinions/opinion-98-9Cicero Fire District – Financial Condition (2023M-132)
Determine whether the Cicero Fire District (District) Board of Fire Commissioners (Board) received adequate financial reports and effectively managed the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/cicero-fire-district-2023-132.pdfMiddletown No. 1 Fire District – Annual Financial Reports (2020M-160)
Determine whether the Middletown No. 1 Fire District (District) Treasurer filed the required annual financial reports with the Office of the State Comptroller (OSC).
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/middletown-no1-district-2020-160.pdf