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Jefferson Fire District – Internal Controls Over Financial Operations (2013M-101)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the District’s financial … The purpose of our audit was to examine the internal controls …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/12/jefferson-fire-district-internal-controls-over-financial-operations-2013mDiNapoli: Former Wallkill Fire District Chair Pleads Guilty in $240,000 Theft
… as early as 2010, laundering the money through his wife’s account through 2013, the joint investigation and audit …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-former-wallkill-fire-district-chair-pleads-guilty-240000-theftState Comptroller DiNapoli Releases Municipal Audits
… Volunteer Fire Corporation was adequate in addressing what periodic financial reports the company had to provide the district. Annual Update Documents were not … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
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)
… a financial advisor to act as custodian of the District’s funds, instead of a bank or trust company as required by General Municipal Law. The Board … related documents. The Board also should adopt a plan and trust document, engage an actuary and enter into contracts …
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-375Uniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (2013M-244)
… employees and 126 volunteer members. The District’s budget for 2012 was $4.1 million. Key Findings The Board’s current firehouse hall rental policy and procedures are inadequate, and it did not … and/or approve, monitor, or control the firehouse hall rental process. The Board did not exercise appropriate …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-boardLyon Mountain Fire District – Cash Disbursements (2017M-2)
… Purpose of Audit The purpose of our audit was to determine whether cash disbursements were … adequately documented and supported and approved by the Board prior to being made, for the period January 1, 2015 …
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)
… purchased vacation packages, for a conference in Florida, totaling $5,982 and charged an additional $1,095 …
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)
… to review the District's cash receipts and disbursements for the period January 1, 2015 through September 1, 2016. … The Board did not adopt adequate policies and procedures for cash receipts and disbursements. Not all disbursements …
https://www.osc.ny.gov/local-government/audits/district/2017/02/17/cattaraugus-county-soil-and-water-conservation-district-cash-receipts-andGovernor 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
… (2025-F-12) Nearly half of all students who complete high school and go to college require remedial courses, and nearly … refers to the set of skills, behaviors, and knowledge a high school student should have before enrollment in their …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-auditsNew Yorkers in Need: Food Insecurity and Nutritional Assistance Programs
… Message from the Comptroller Millions of New Yorkers face daily challenges as a result of living at or … (SNAP) and other efforts, the rate of food insecurity in New York declined by over 16 percent between 2008-2010 and … roughly one in ten — or about 800,000 — households in New York continue to suffer from food insecurity. More …
https://www.osc.ny.gov/reports/new-yorkers-need-food-insecurity-and-nutritional-assistance-programsOpinion 89-41
… mandatory referendum to establish a service award program for the volunteer firefighters of a fire district may be … prior to the establishment of a service award program for the volunteer firefighters of a fire district pursuant to … authorizes the establishment of a "service award program" for the volunteer firefighters of: (1) a "political …
https://www.osc.ny.gov/legal-opinions/opinion-89-41Huntington Manor Fire District – Cash Disbursements (2014M-108)
… 31, 2013. Background The Huntington Manor Fire District is located in the Town of Huntington is Suffolk County. The District is a district corporation of the State, distinct and separate …
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)
… of our audit was to review the District’s cash receipts and disbursements for the period January 1, 2016 through … January 19, 2017. Background The Genesee County Soil and Water Conservation District provides services and funds projects related to the conservation of soil and …
https://www.osc.ny.gov/local-government/audits/district/2017/04/07/genesee-county-soil-and-water-conservation-district-cash-receipts-andAltona Fire District – Claims Auditing (2016M-162)
… Purpose of Audit The purpose of our audit was to examine the District's claims auditing … The Altona Fire District is a district corporation of the State, distinct and separate from the Town of Altona …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/01/altona-fire-district-claims-auditing-2016m-162Alton Fire District – Internal Controls Over Financial Operations (2015M-96)
… distinct and separate from the Town of Sodus, located in Wayne County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/10/alton-fire-district-internal-controls-over-financial-operations-2015m-96Forestburgh Fire District – Financial Activities (2015M-203)
… District is a district corporation of the State, distinct and separate from the Town of Forestburgh, Sullivan County. … total approximately $191,000. Key Findings The current and former Treasurer did not maintain adequate accounting … records are maintained, bank reconciliations are prepared and required reports are submitted. Conduct a thorough annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/16/forestburgh-fire-district-financial-activities-2015m-203Long 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 controls ensure that financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/long-lake-fire-district-no-1-controls-over-financial-activities-2014m-272Plymouth Fire District – Controls Over Financial Activity (2014M-211)
… Purpose of Audit The purpose of our audit was to examine the District’s oversight of financial activity for … a monthly basis and does not compare canceled check images to approved abstracts. The Board does not conduct an annual … reconciliations monthly and compare canceled check images to approved monthly abstracts. Conduct an annual audit of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/plymouth-fire-district-controls-over-financial-activity-2014m-211