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DiNapoli: Former Wallkill Fire District Chair Pleads Guilty in $240,000 Theft
… pleaded guilty to grand larceny in the third degree, a class D felony, and three counts of criminal tax fraud in the …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-former-wallkill-fire-district-chair-pleads-guilty-240000-theftState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Carroll – Town Clerk (Chautauqua County) Auditors could … $21,843 were properly accounted for or remitted in a timely manner because the clerks did not maintain adequate … generally recorded, deposited, and reported the fees, water rents and certain recreational fees, they did not …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-1Rombout Fire District – Board Oversight of Financial Activities (2017M-88)
… of Audit The purpose of our audit was to examine the District’s internal controls over financial operations for … through September 8, 2016. Background The Rombout Fire District is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/28/rombout-fire-district-board-oversight-financial-activities-2017m-88Town of Marcellus – Supervisor’s Records and Reports (2013M-375)
… not maintain separate accounting records for each special district. The bookkeeper could not provide the Board with … and the reconciled cash balances for each fund or special district. The Town did not file the required annual financial … activity and fund balance for each individual special district. Provide monthly financial reports to the Board that …
https://www.osc.ny.gov/local-government/audits/town/2014/03/14/town-marcellus-supervisors-records-and-reports-2013m-375Lyon Mountain Fire District – Cash Disbursements (2017M-2)
… 1, 2015 through October 31, 2016. Background The Lyon Mountain Fire District is a district corporation of the … before payment. Discontinue the use of debit cards. … Lyon Mountain Fire District Cash Disbursements 2017M2 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/lyon-mountain-fire-district-cash-disbursements-2017m-2Baldwin Fire District - Credit Card and Travel Expenditures (2018M-27)
… an additional $1,095 for meals even though they received meal per diem allowances prior to the trip. Key … and necessary. Seek reimbursement for all unnecessary meal expenditures and all personal expenses. Ensure that … District credit cards for individuals who receive per diem meal allowances. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/baldwin-fire-district-credit-card-and-travel-expenditures-2018m-27Cattaraugus County Soil and Water Conservation District – Cash Receipts and Disbursements (2016M-396)
… services and funds projects to improve and maintain wildlife habitat, help control and prevent water pollution …
https://www.osc.ny.gov/local-government/audits/district/2017/02/17/cattaraugus-county-soil-and-water-conservation-district-cash-receipts-andElsmere Fire District – Capital Project (2022M-48)
Determine whether Elsmere Fire District (District) officials properly established and managed the South Station capital project.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/elsmere-2022-48.pdfOpinion 89-41
… (referendum requirement); (necessity of public hearing) GENERAL MUNICIPAL LAW, §216; TOWN LAW, §179: A mandatory … of a fire district may be conducted at a special election or at the fire district's annual election, but in …
https://www.osc.ny.gov/legal-opinions/opinion-89-41DiNapoli: Needles, Birth Control Go Missing From NYC School Health Centers
… (DOH) found that medications and potentially hazardous medical supplies were unaccounted for at its School-Based … inventories of medications and potentially hazardous medical supplies at School-Based Health Centers,” DiNapoli … city students, accounting for about 700,000 health care visits every year. Most Centers – 129 – are on school …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-needles-birth-control-go-missing-nyc-school-health-centersState Contract and Payment Actions in December
… Approved Department of Civil Service $6 billion for HMO Health Benefits for the New York State Health Insurance … Group LLC to lease office space in Erie County. Office of Mental Health $81.6 million with Cerner State and Local … and acute and chronic renal disease services at Upstate Medical University. $6.5 million with Teletracking …
https://www.osc.ny.gov/press/releases/2021/02/state-contract-and-payment-actions-decemberDiNapoli: City of Kingston Is Addressing Infrastructure and Affordable Housing Needs While Maintaining Fiscal Stability
… institutions and local amenities, enhancing its status as a regional destination for arts, culture and history, even as … It has embraced its role as a destination city and is home to historic buildings, a maritime museum, parks, art … with good union jobs will create a stronger and more resilient economy and build back the middle class.” Budget …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-city-kingston-addressing-infrastructure-and-affordable-housing-needs-while-maintainingFinancial Oversight of the Advantage After School Program
… December 13, 2016. Background New York State created the Advantage After School Program (Program) in 2000 to provide … the Program through its Division of Child Care Services’ Advantage After School Program Unit. As of September 1, 2016, … as such, we believe reviewing on-site records at provider sites is a more reliable test. Additionally, OCFS …
https://www.osc.ny.gov/state-agencies/audits/2018/02/13/financial-oversight-advantage-after-school-programState Comptroller DiNapoli Releases Audits
… have been issued. Department of Health (DOH) Improper Fee-for-Service (FFS) Payments for Services Covered by Managed … Care (Follow-Up) (2020-F-8) A prior audit identified over $36 million in improper Medicaid FFS payments for services … million for ED drugs that are approved to also treat other medical conditions. About $11.6 million of the $13.5 million …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-auditsAlton Fire District – Internal Controls Over Financial Operations (2015M-96)
… if the Board provided adequate oversight of the District’s financial operations to ensure that assets were safeguarded … Adopt an investment policy. Review monthly bank statements and the Treasurer’s bank reconciliations. Ensure that the Treasurer’s financial records are audited annually. … Alton Fire District Internal Controls …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/10/alton-fire-district-internal-controls-over-financial-operations-2015m-96Plymouth Fire District – Controls Over Financial Activity (2014M-211)
… 2014 fiscal year totaled $145,078. Key Findings The Board does not have policies and procedures for cash receipts. The Board does not review bank statements or reconciliations on a monthly basis and does not compare canceled check images to approved abstracts. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/plymouth-fire-district-controls-over-financial-activity-2014m-211Long Lake Fire District No. 1 – Controls Over Financial Activities (2014M-272)
… Purpose of Audit The purpose of our audit was to evaluate whether the Company’s internal … Long Lake Fire District No. 1 is a district corporation of the State, distinct and separate from the Town of Long …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/long-lake-fire-district-no-1-controls-over-financial-activities-2014m-272Forestburgh Fire District – Financial Activities (2015M-203)
… of Audit The purpose of our audit was to examine the District’s financial activities for the period October 1, … through July 31, 2015. Background The Forestburgh Fire District is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/16/forestburgh-fire-district-financial-activities-2015m-203Huntington Manor Fire District – Cash Disbursements (2014M-108)
… of the Board does not audit claims prior to payment. The Secretary signs checks with the Treasurer’s signature stamp … by the Treasurer. In the Treasurer’s absence, the Secretary performs all claims payment duties without … maintain control of her signature stamp. Segregate the Secretary’s claims payment duties. … Huntington Manor Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/06/13/huntington-manor-fire-district-cash-disbursements-2014m-108Genesee County Soil and Water Conservation District – Cash Receipts and Disbursements (2017M-34)
… January 19, 2017. Background The Genesee County Soil and Water Conservation District provides services and funds … of soil and water resources, improvement of water quality, preservation of wildlife habitat and management of …
https://www.osc.ny.gov/local-government/audits/district/2017/04/07/genesee-county-soil-and-water-conservation-district-cash-receipts-and