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Wallace Fire District – Board Oversight (2024M-126)
… competitive methods to purchase a used 2008 brush truck (mini pumper) that cost $175,000. As a result, officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/wallace-fire-district-board-oversight-2024m-126Midway Fire District – Internal Controls Over Financial Operations (2012M-210)
… the audit of some claims was not in compliance with Town Law. Although the Board approves claims at its monthly … to the Board’s audit instead of the specific exceptions allowed by Town Law. Key Recommendations Establish a proper …
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)
… using fund balance and reserves to finance operations, for the period January 1, 2012, to March 14, 2013. Background … consists of five elected members and is responsible for the District’s overall financial management. The District’s general fund budget totaled $166,000 for the 2013 fiscal year. Key Findings The Board has not …
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)
… checks disbursed were approved by the Board. The Treasurer does not provide check numbers to the Board and no one …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/bloomingburg-joint-fire-district-internal-controls-over-financialState Comptroller DiNapoli and Orange County District Attorney Hoovler Announce Guilty Plea in Bethel Tax Collector Pension Fraud Case
… of Rockland Justice Court to Offering a False Instrument for Filing in the Second Degree, in connection with a scheme to defraud the New York State and Local Retirement System. Gabriel, 62, had resigned her public … a false "Record of Activity" with the Town of Bethel for filing with the State Comptroller. Records of Activity …
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
… to issue debt to finance the establishment, extension of or increase in the maximum amount to be expended for a … permission of the Office of the State Comptroller if the cost to the typical property is above the OSC-calculated average estimated cost threshold. The Comptroller’s …
https://www.osc.ny.gov/local-government/required-reporting/town-and-county-special-districts-and-town-improvementsGovernor Cuomo and Comptroller DiNapoli Appoint First-Ever Decarbonization Advisory Panel
… New York State Common Retirement Fund (Fund), on how best to mitigate investment risks stemming from climate … the pension fund in a way that will secure retirement for hardworking New Yorkers and help support the overall … and acted as the in-house climate change subject matter expert at Ontario Teachers' Pension Plan, one of the world's …
https://www.osc.ny.gov/press/releases/2018/03/governor-cuomo-and-comptroller-dinapoli-appoint-first-ever-decarbonization-advisory-panelState Comptroller DiNapoli Releases Audits
… – College Readiness (Follow-Up) (2025-F-12) Nearly half of all students who complete high school and go to college … graduate. In general, college readiness refers to the set of skills, behaviors, and knowledge a high school student should have before enrollment in their first year of college, as well as the ability for high school students …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases Municipal Audits
… Cortlandville Fire Department , Town of Milford , Raquette Lake Fire District No. 3 and West Sand Lake Fire District No. 1 . “In today’s fiscal climate, budget … board did not develop a multiyear financial plan. Raquette Lake Fire District No. 3 – Internal Controls Over Financial …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Former Chief of Border City Hose Company Pleads Guilty to Stealing Company Funds and Repays More Than $18,000
… from the company. “Mr. Morabito’s theft of money meant to protect his community was a violation of the public’s … when funding for our Fire Departments and Hose Companies is so important, restoring the funding, assuring … Morabito, 71, served as chief of the Hose Company, which is one of two fire companies in the Border City Fire District …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-former-chief-border-city-hose-company-pleads-guilty-stealing-company-funds-and-repays-moreState Comptroller DiNapoli Releases Municipal Audits
… were using one computer account to process parking decals and not retaining information related to deleted …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-municipal-auditsDanby Fire District – Claims Audit (2020M-149)
Determine whether the Board of Fire Commissioners (Board) of the Danby Fire District (District) adequately audited claims to ensure purchases had supporting documentation and were proper District expenditures.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/danby-district-2020-149.pdfCayuga County Soil and Water Conservation District – Financial Condition (2020M-91)
Determine whether Cayuga County Soil and Water Conservation District (District) officials effectively managed the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/cayuga-county-soil-and-water-2020-91.pdfCayuga County Soil and Water Conservation District – Information Technology Governance (2020M-118)
Determine whether Cayuga County Soil and Water Conservation District (District) officials adequately safeguarded information technology (IT) assets.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/cayuga-county-soil-and-water-2020-118.pdfSea Breeze Fire District – Board Oversight (2018M-269)
Determine whether the Sea Breeze Fire District (District) Board provided adequate oversight of the District’s financial operations.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/sea-breeze-district-2018-269.pdfAndes Joint Fire District – Financial Activities (2020M-158)
Determine whether the Andes Joint Fire District (District) officials established adequate controls over cash receipts and disbursements.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/andes-joint-fire-district-2020-158.pdfFar Rockaway Pre-School Provider "Investor" Pleads Guilty in Theft of Education Funds Intended for Special Needs Students
… New York State Comptroller Thomas P. DiNapoli and Queens District Attorney Richard A. Brown today announced … was located at 1854 Cornaga Avenue in Far Rockaway, Queens, and primarily provided services to pre-school children in Far Rockaway in Queens and Williamsburg and Borough Park in Brooklyn. The …
https://www.osc.ny.gov/press/releases/2017/04/far-rockaway-pre-school-provider-investor-pleads-guilty-theft-education-funds-intended-special-needsNorthern Onondaga Public Library District – Cash Disbursements (2013M-236)
… Board of Trustees governs the District and is elected by District residents. The 2013 budgeted operating … is allowed to apply the Board President’s signature with a stamp to payroll disbursements. The Board has allowed the … Do not allow payroll checks to be signed using a signature stamp. Do not allow the bookkeeper access to the District’s …
https://www.osc.ny.gov/local-government/audits/library/2013/11/08/northern-onondaga-public-library-district-cash-disbursements-2013m-236DiNapoli: Westchester Sisters Admit to Stealing $22,000 of Deceased Mother's Pension Payments
… and Nash appeared before Westchester County Court Judge David Zuckerman. Bigelow and Nash are due back in court Jan. …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-westchester-sisters-admit-stealing-22000-deceased-mothers-pension-paymentsSteuben County Soil and Water Conservation District – Internal Controls Over Cash Receipts and Disbursements (2013M-97)
… press-numbered receipts are issued, the bookkeeper does not sufficiently detail deposit slips to identify each …
https://www.osc.ny.gov/local-government/audits/district/2013/08/02/steuben-county-soil-and-water-conservation-district-internal-controls-over-cash