Search
Area #9 – Wireless Network – Information Technology Governance
… systems can be quite complex, local government and school personnel can implement effective controls with … identifiable information about the local government or school, location, technology, manufacturer and type of data … that may be necessary given the local government’s or school’s unique computing environment and security needs. A …
https://www.osc.ny.gov/local-government/publications/it-governance/area-9-wireless-networkDiNapoli Announces Nominee for the Commission on Ethics and Lobbying in Government
… State Comptroller Thomas P. DiNapoli today announced his … served as the commissioner and president of the New York Civil Service Commission and as an assistant attorney general in …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-announces-nominee-commission-ethics-and-lobbying-governmentJohnsonville Fire District – Claims Processing (2017M-190)
… for valid purposes for the period January 1, 2016 through June 30, 2017. Background The Johnsonville Fire District is a …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/01/05/johnsonville-fire-district-claims-processing-2017m-190Flanders Fire District – Disbursements (2014M-199)
… 2013 through March 31, 2014. Background The Flanders Fire District is a district corporation of the State, distinct and separate from …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/flanders-fire-district-disbursements-2014m-199McLean Fire District - Financial Operations (2017M-296)
… were filed. The Board did not approve disbursements prior to payment, but as a result of our audit, District officials implemented a voucher system to ensure Board approval. We commend them for taking prompt … reports are filed timely. The Board should continue to use the voucher system established as a result of our …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/mclean-fire-district-financial-operations-2017m-296Far Rockaway Pre-School Provider "Investor" Pleads Guilty in Theft of Education Funds Intended for Special Needs Students
… A. Brown today announced that a self-described investor in Island Child Development Center, once one of New York … disabilities, has pleaded guilty for his participation in a scheme that stole millions of dollars in city and state funding between 2005 and 2012 – money that …
https://www.osc.ny.gov/press/releases/2017/04/far-rockaway-pre-school-provider-investor-pleads-guilty-theft-education-funds-intended-special-needsFinancial Oversight of the Advantage After School Program
… Purpose To determine whether the Office of Children and Family Services (OCFS) has adequate controls … children, youth, and parents in the design and delivery of activities. Providers must describe how they will meet … Attendance (MADA), which is defined as the maximum number of children expected to be served in the Program on any day …
https://www.osc.ny.gov/state-agencies/audits/2018/02/13/financial-oversight-advantage-after-school-programState Comptroller DiNapoli Releases Audits
… (2020-F-8) A prior audit identified over $36 million in improper Medicaid FFS payments for services that should … have been covered by the recipients’ managed care plans. In a follow-up audit, auditors found DOH made some progress in addressing the problems identified. However, auditors …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-auditsDiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of Allegany County , City of Batavia , Caton No. 1 Fire District , Town of Henrietta , Village of Middleport , Slaterville Springs …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-releases-municipal-auditsOpinion 97-15
… State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, … maintenance of street lighting. You ask whether a county may establish a lighting district whereby benefited … 250 generally enumerates the purposes for which districts may be established within counties. Street lighting is not …
https://www.osc.ny.gov/legal-opinions/opinion-97-15Terryville Fire District – Treasurer’s Duties (2017M-136)
… separate from the Town of Brookhaven and Suffolk County, in which it is located. The District, which is governed by an … and emergency rescue services to about 25,000 residents in the hamlets of Terryville and Port Jefferson Station. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/09/08/terryville-fire-district-treasurers-duties-2017m-136Town of Hartwick – Water District Operations (2017M-250)
… was to determine whether the Board ensured that bills for water services were charged equitably to all system users for … The Town is governed by an elected five-member Town Board. Water district receipts for 2016 totaled $126,100. Key Findings District officials could bill users more equitably if they serviced the water meters. …
https://www.osc.ny.gov/local-government/audits/town/2018/05/04/town-hartwick-water-district-operations-2017m-250Locust Valley Fire District - Conference and Travel Expenditures (2018M-56)
… travel expenditures totaling $8,396 were not authorized in advance by the Board, as required by District policy. … or training. The District reimbursed travelers a total of $244 for mileage and parking that were not supported by … travel expenditures are in compliance with the District’s travel policy. Consider revising the District’s travel …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/locust-valley-fire-district-conference-and-travel-expenditures-2018m-56Averill Park No. 2 Fire District – Controls Over Financial Activity (2014M-183)
… Purpose of Audit The purpose of our audit was to assess the District’s financial controls … Averill Park No. 2 Fire District is a district corporation of the State, distinct and separate from the Town of Sand …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/averill-park-no-2-fire-district-controls-over-financial-activity-2014m-183Pocatello Fire District - Audit Follow-Up (2016M-301-F)
… report - pdf] [read 2016 report - pdf] Purpose of Audit The purpose of our review was to assess the Fire District’s progress, as of September 2019, in implementing our recommendations in the …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/12/27/pocatello-fire-district-audit-follow-2016m-301-fCortlandville Fire District – Credit Cards (2020M-57)
… $18,124 without adequate supporting documentation. The District incurred penalty charges totaling $393 for late … fashion to avoid incurring late fees and interest charges. District officials generally agreed with our recommendations … B includes our comment on an issue that was raised in the District’s response letter. … Determine whether credit card …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/10/cortlandville-fire-district-credit-cards-2020m-57DiNapoli: Former Pulteney Fire District Treasurer Sentenced in $6,800 Theft of Fire District Funds
… Lisa Stone, the former treasurer of Pulteney Fire District No. 2 was sentenced to five years … stealing more than $6,800 in fire district funds, after an audit and investigation by State Comptroller Thomas P. … DiNapoli revealed that she paid herself an illegal second salary. “This public servant was able to write herself extra …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-former-pulteney-fire-district-treasurer-sentenced-6800-theft-fire-district-fundsFine Fire District – Board Oversight (2023M-81)
… [read complete report – pdf] Audit Objective Determine whether the Fine Fire District … monitored financial activity and ensured appropriate records and reports were maintained. Key Findings District …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81Town of Hempstead Sanitary District No. 7 – Post-Employment Payments, Claims Processing and Professional Services (2014M-198)
… and recycling pickup services to households and businesses in parts of the Town of Hempstead. The District is separate … so, and the District, as a result, made more than $810,000 in unauthorized payments. The Board has not established a …
https://www.osc.ny.gov/local-government/audits/district/2014/12/24/town-hempstead-sanitary-district-no-7-post-employment-payments-claims-processingCuddebackville Fire District – Board Oversight (2024M-94)
… claims. As a result, the Board hindered their ability to make informed financial decisions. Complete, accurate and … reports. Ensure claims were properly audited prior to payment. Conduct required annual audits for 2020 through 2023.Although the Board paid a CPA $6,750 to conduct the 2019 and 2020 audits, the CPA did not complete …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94