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McLean Fire District - Financial Operations (2017M-296)
… [read complete report - pdf] Audit Objective Determine if the Board provided adequate oversight of the District’s financial operations. Key Findings The Board … a voucher system to ensure Board approval. We commend them for taking prompt corrective action. The Treasurer did not …
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
… Thomas P. DiNapoli and Queens District Attorney Richard A. Brown today announced that a self-described investor in … Thomas P. DiNapoli said. "I thank District Attorney Brown for this fourth and final guilty plea in the $12.4 … and his three co-defendants," said District Attorney Brown. "The public funds provided to Island Child Development …
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
… all at high risk related to attendance. Moreover, since an employee of a Program provider was recently convicted of …
https://www.osc.ny.gov/state-agencies/audits/2018/02/13/financial-oversight-advantage-after-school-programState Comptroller DiNapoli Releases Audits
… school safety issues. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-auditsDiNapoli Releases Municipal Audits
… Springs Fire District and the Village of Westbury . “In today’s fiscal climate, budget transparency and … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Allegany County – … annually reviewed the procurement policy, as required by law. Audits found that the city awarded contracts to four …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-releases-municipal-auditsOpinion 97-15
Whether a county may establish a lighting district whereby benefited properties would be assessed for the cost of operating and maintaining street lights
https://www.osc.ny.gov/legal-opinions/opinion-97-15Terryville Fire District – Treasurer’s Duties (2017M-136)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of the Treasurer’s duties for the period January 1, 2016 …
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)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that bills for water services were charged equitably to all system users for the period January 1, 2016 through … serviced the water meters. Water rents were not billed to some District users. Key Recommendations Continue working …
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)
… report - pdf] Audit Objective Determine whether conference and travel expenditures were authorized and adequately supported. Key Findings Conference and travel expenditures totaling $8,396 were not authorized …
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 for the period … State, distinct and separate from the Town of Sand Lake in Rensselaer County. The District, which is governed by an … fund budget totals $555,869. Key Findings The Board did not ensure that annual financial reports were submitted to …
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 audit report …
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
… Attorney Brooks Baker and the Steuben County Sheriff’s Office for working with us to bring Ms. Stone to justice.” … May after confessing to DiNapoli’s staff and the Sheriff’s office that she wrote herself extra paychecks and used … . Since taking office in 2007, DiNapoli has committed to fighting public …
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)
… Board of Fire Commissioners (Board) did not: Ensure basic accounting records were maintained, it received written … Conduct an annual audit of the Secretary-Treasurer’s accounting records. Hold required public hearings on the … in overpayments. Key Recommendations Maintain sufficient accounting records and prepare and file financial reports. …
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)
… the Board’s oversight of selected financial operations for the period January 1, 2012 through December 31, 2013. … elected five-member Board of Commissioners. Expenditures for 2013 were approximately $9.8 million. Key Findings The … compensation agreements with former sanitation supervisors for which it had no legal authority to do so, and the …
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)
… financial decisions. Complete, accurate and reliable accounting records were not maintained. For example, the … balances differed from the ending cash balances in the accounting records by $638,485.The Board also used … Ensure the Treasurer maintained complete and accurate accounting records. Request or receive regular financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94State Comptroller DiNapoli Releases Municipal Audits
… Fire District, Village of Deposit , Multiple Dwelling Property Inspections , Orleans County Soil and Water … Village of Deposit – Disbursements and Real Property Tax Enforcement (Delaware County) The board did not ensure all disbursements were approved before payment or for proper purposes. In addition, auditors found …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-municipal-auditsNew York State Comptroller Thomas P. DiNapoli and Orange County District Attorney David M. Hoovler Announce Guilty Plea in City of Newburgh Embezzlement Case
State Comptroller Thomas P DiNapoli and Orange County District Attorney David M Hoovler announced today that John Aber 49 of Staten Island pleaded guilty before Orange County Court Judge Robert H Freehill to grand larceny in the fourth degree
https://www.osc.ny.gov/press/releases/2017/07/new-york-state-comptroller-thomas-p-dinapoli-and-orange-county-district-attorney-david-m-hoovlerOpinion 93-31
… on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Reimbursement for Expenses (travel expenses … are normally conducted may not be reimbursed as actual and necessary expenses. This is in response to your letter asking whether commissioners of the Rushford Lake …
https://www.osc.ny.gov/legal-opinions/opinion-93-31Henrietta Fire District – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-26)
… Law (Insurance Law), FFI tax proceeds are generated from a tax, generally at a rate of 2 percent that is imposed … insurer will collect and remit FFI tax proceeds to the New York State Department of Financial Services, which … disbursed FFI tax proceeds totaling $332,504 in 2023 and 2024. Audit Summary District officials did not properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/30/henrietta-fire-district-distribution-foreign-fire-insurance-tax-proceeds