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Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … – Controls Over Claims Processing (Albany County) Except for some minor exceptions, the claims reviewed were …
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)
… January 1, 2012 through April 30, 2013. Background The Town of Hempstead Sanitary District No. 6 is a special … Town of Hempstead Sanitary District No Six Professional …
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. …
https://www.osc.ny.gov/local-government/audits/county/2023/12/22/chautauqua-county-financial-condition-2023m-111U-Crest Fire District #4 – Travel Expenditures (2017M-35)
UCrest Fire District 4 Travel Expenditures 2017M35
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/26/u-crest-fire-district-4-travel-expenditures-2017m-35Oyster Bay Water District – Payments in Lieu of Health Insurance (2017M-43)
… 1, 2015 through October 31, 2016. Background The Oyster Bay Water District is located in the Town of Oyster Bay in Nassau County and provides water to about 8,800 … Oyster Bay Water District Payments in Lieu of Health Insurance …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/oyster-bay-water-district-payments-lieu-health-insurance-2017m-43Harford Fire District – Records and Reports (2016M-170)
… and separate from the Town of Harford and Cortland County in which it is located. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170South Farmingdale Fire District - Financial Condition and Leave Benefits (2018M-29)
… were authorized. Key Findings As of December 31, 2016, the South Farmingdale Fire District’s (District) unrestricted … South Farmingdale Fire District Financial Condition and Leave …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/25/south-farmingdale-fire-district-financial-condition-and-leave-benefitsQuaker Street Fire District – Board Oversight (2021M-96)
… pdf ] Audit Objective Determine whether the Quaker Street Fire District’s (District) Board of Fire Commissioners (Board) provided oversight to ensure … Determine whether the Quaker Street Fire Districts District Board of Fire Commissioners Board provided oversight …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/12/29/quaker-street-fire-district-board-oversight-2021m-96Schuyler Lake Fire District – Financial Activities (2022M-191)
… the District’s required annual update documents (AUDs) for fiscal years 2015 through 2021 . As a result, as of July …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/02/10/schuyler-lake-fire-district-financial-activities-2022m-191Seaford Fire District – Length of Service Award Program (2014M-319)
… and separate from the Town of Hempstead, Nassau County, in which it is located. The District is governed by an … with GML. Ensure that the point system is applied in a manner consistent with GML and that points earned are …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/21/seaford-fire-district-length-service-award-program-2014m-319Smithtown Fire District – Capital Project (2014M-231)
… Purpose of Audit The purpose of our audit was to examine the District’s internal controls over capital asset spending for the period January 1, 2013 through June 30, 2014. … square miles and services approximately 50,000 residents with seven fire companies and one emergency services squad. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/14/smithtown-fire-district-capital-project-2014m-231Schuyler Heights Fire District – Claims Processing (2014M-124)
… from the Town of Colonie and the County of Albany, in which it is located. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/schuyler-heights-fire-district-claims-processing-2014m-124Opinion 88-56
… OF INTEREST -- Purchases and Sales (fire district commissioner an employee of firm doing business with … LAW, §§800(3)(c), 801(1), 802(1)(b): A fire district commissioner, who is a salaried employee of a firm doing … in response to your letter asking whether a fire district commissioner who is also a salaried employee of a firm doing …
https://www.osc.ny.gov/legal-opinions/opinion-88-56Opinion 96-24
… -- Appropriations and Expenditures (appropriations to capital reserve fund) MUNICIPAL FUNDS -- Capital Reserve … §6-g: A fire district board of commissioners may determine to include in the annual fire district budget an amount to be paid into a capital reserve fund established for the …
https://www.osc.ny.gov/legal-opinions/opinion-96-24Colesville-Windsor Fire District – Board Oversight (2025M-74)
… The Board did not provide adequate financial oversight. As a result of the weaknesses identified, the Board’s ability to … operations were adequately accounted for and reported. In addition, the District faced an increased risk of theft, … to initiate corrective action. The District’s response is included in Appendix B. We conducted this audit pursuant …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/colesville-windsor-fire-district-board-oversight-2025m-74New Yorkers in Need: Food Insecurity and Nutritional Assistance Programs
… care, and 13 percent delay or do not purchase prescription medication. 16 Research shows the impact of hunger and …
https://www.osc.ny.gov/reports/new-yorkers-need-food-insecurity-and-nutritional-assistance-programsOpinion 90-57
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … of section 216 provides that upon the affirmative vote of at least sixty percent of the governing board of a "political … of section 216 provides that, upon the affirmative vote of at least sixty percent of the governing board of a "political …
https://www.osc.ny.gov/legal-opinions/opinion-90-57Opinion 96-10
… Town of Evans v Catalino , 103 Misc 2d 261, 425 NYS2d 918 mod on other grnds 88 AD2d 780, 451 NYS2d 523 app dsmd 58 … in accordance with General Municipal Law, §6-g(8). June 4, 1996 Alfred A. Volkmann, Esq., Attorney at Law Fire Island …
https://www.osc.ny.gov/legal-opinions/opinion-96-10Preventing Inappropriate and Excessive Costs in the New York State Health Insurance Program
… The New York State Health Insurance Program (NYSHIP), administered by the State … Service), is one of the nation’s largest public sector health insurance programs. NYSHIP covers over 1.2 million … The New York State Health Insurance Program administered by the State Department …
https://www.osc.ny.gov/state-agencies/audits/2018/05/09/preventing-inappropriate-and-excessive-costs-new-york-state-health-insurance-programTown of Edinburg – Town Supervisor’s Records and Reports (2025M-68)
… the current Supervisor began working with her to set up a new accounting system and reconstruct the prior years’ … the Supervisor’s records and reports as required by New York State Town Law (Town Law) Section 123.Had the Board performed …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-edinburg-town-supervisors-records-and-reports-2025m-68