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Town 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 … through July 27, 2017. Background The Town of Hartwick is located in Otsego County and has a population of approximately 2,100. The Town is governed by an elected five-member Town Board. Water …
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)
… [read complete report - pdf] Audit Objective Determine whether conference and travel expenditures were authorized and …
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 … not ensure that annual financial reports were submitted to OSC in a timely manner each year. Independent audits were …
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)
… assess the Fire District’s progress, as of September 2019, in implementing our recommendations in the audit report released in January 2017. Background The Pocatello Fire District is a …
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)
… whether credit card purchases were adequately supported, for appropriate purposes and paid timely. Key Findings The … The District incurred penalty charges totaling $393 for late payments and $192 for interest. Key Recommendations Adhere to the 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
… to pay full restitution for stealing more than $6,800 in fire district funds, after an audit and investigation by State Comptroller … and used district funds to buy tools for her husband’s business. To read the final audit report, click here: …
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)
… financial activity and ensured appropriate records and reports were maintained. Key Findings District officials did … not: Ensure basic accounting records were maintained, it received written financial reports to manage operations or … records. Develop and adopt realistic budgets, hold public budget hearings, and develop and adopt written multiyear …
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)
… 31, 2013. Background The Town of Hempstead Sanitary District No. 7 provides garbage collection and recycling … and businesses in parts of the Town of Hempstead. The District is separate and distinct from the Town and is …
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)
… claims. As a result, the Board hindered their ability to make informed financial decisions. Complete, accurate and … reports. Ensure claims were properly audited prior to payment. Conduct required annual audits for 2020 through 2023.Although the Board paid a CPA $6,750 to conduct the 2019 and 2020 audits, the CPA did not complete …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94Justice Court Fund: Advisories
… Cap Extension VTL 1809 (2) April [pdf] - Reporting to the Justice Court Fund Adjustments and Refunds ENCON Civil Compromise …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-advisoriesArea #9 – Wireless Network – Information Technology Governance
… of wireless technology and security can be found in the Office of the State Comptroller’s publication entitled …
https://www.osc.ny.gov/local-government/publications/it-governance/area-9-wireless-networkDiNapoli Announces Nominee for the Commission on Ethics and Lobbying in Government
… today announced his nomination of Nancy G. Groenwegen to the Commission on Ethics and Lobbying in Government. Groenwegen previously served as counsel to the Comptroller from 2010 to 2019. “Nancy is well known for her integrity and …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-announces-nominee-commission-ethics-and-lobbying-governmentState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … ensure all disbursements were approved before payment or for proper purposes. In addition, auditors found the village … programs, their programs also have opportunities for improvement. Orleans County Soil and Water Conservation …
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
… District Attorney David M. Hoovler announced today that, John Aber, 49, of Staten Island, pleaded guilty before Orange … the arrest of John Aber. I also thank the Office of the New York State Comptroller for their help in this case and look …
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
… the members of the board of commissioners of a recreation district in commuting from their residences to the place … whether commissioners of the Rushford Lake Recreation District may be reimbursed for mileage from their residences …
https://www.osc.ny.gov/legal-opinions/opinion-93-31Henrietta Fire District – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-26)
… written by certain out-of-state insurers against loss or damage by fire on property located in the State. In general, the out-of-state …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/30/henrietta-fire-district-distribution-foreign-fire-insurance-tax-proceedsFinancial Toolkit for Local Officials
… … Local government and school district leaders are faced with unprecedented challenges in the wake of the pandemic …
https://www.osc.ny.gov/local-government/financial-toolkitDiNapoli Releases Municipal Audits
… overall fiscal health. Auditors found that real property tax or utility payments and/or penalties totaling more than …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-audits-0Lyon Mountain Fire District – Cash Disbursements (2017M-2)
… Purpose of Audit The purpose of our audit was to determine whether cash disbursements were …
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)
… diem meal allowances. District officials generally agreed with our recommendations and indicated they have taken, or …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/baldwin-fire-district-credit-card-and-travel-expenditures-2018m-27