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Smithtown Fire District – Capital Project (2014M-231)
… June 30, 2014. Background The Smithtown Fire District is a district corporation of the State, distinct and separate from the Town of Smithtown and Suffolk County in which it is located. The District covers nearly 18 square … $4.23 million. Key Findings The Board approved a capital project funded with $2.8 million from the capital …
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)
… distinct and separate from the Town of Colonie and the County of Albany, in which it is located. The District is … and Chairman did not review claims. The Board did not pass a resolution allowing the Treasurer to pay claims for … by the entire Board before the Treasurer pays the claims. Pass a resolution allowing the Treasurer to pay claims for …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/schuyler-heights-fire-district-claims-processing-2014m-124Schuyler Lake Fire District – Financial Activities (2022M-191)
… – pdf] Audit Objective Determine whether the Schuyler Lake Fire District (District) Board of Fire Commissioners … audit fire district schuyler lake …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/02/10/schuyler-lake-fire-district-financial-activities-2022m-191Quaker Street Fire District – Board Oversight (2021M-96)
… Board of Fire Commissioners (Board) provided oversight to ensure purchases complied with the District’s procurement … Additionally, the Board did not provide adequate oversight to ensure the required AUDs were filed timely. The Board: Did … all fuel card charges are sufficiently supported prior to payment. Ensure that AUDs are filed in a timely manner. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/12/29/quaker-street-fire-district-board-oversight-2021m-96U-Crest Fire District #4 – Travel Expenditures (2017M-35)
… elected five-member Board of Fire Commissioners. General fund budgeted appropriations for 2017 total approximately … potentially could have saved up to $12,800 if discounted conference hotel rates were used when available. Key … meals and hotels are no greater than the GSA rates. Plan conference travel, including hotel reservations, in advance …
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)
… records were inaccurate, and at times, illegible; his financial reports were inconsistent, untimely and …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … to the Office of State Comptroller as required. Reports on the condition of court and trust funds was correct, … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-1Former Assistant Director of Queens Pre-School Provider Pleads Guilty to Stealing $5 Million Intended for Special Needs Students
… Richard A. Brown today announced that Rabbi Samuel Hiller, the former assistant director of Island Child Development … and primarily provided services to pre-school children in the communities of Far Rockaway in Queens and Williamsburg … of Brooklyn — were indicted on the alleged thefts in 2014. All were accused of illegally diverting more than $12 million …
https://www.osc.ny.gov/press/releases/2017/04/former-assistant-director-queens-pre-school-provider-pleads-guilty-stealing-5-million-intendedComptroller DiNapoli Releases Municipal Audits
… Over Claims Processing (Albany County) Except for some minor exceptions, the claims reviewed were adequately … book registers, maintain accounting records with cash accounts and subsidiary revenue and expenditure accounts or reconcile bank balances to book balances. The …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-auditsChautauqua County – Financial Condition (2023M-111)
… budgets, routinely monitored financial operations and took appropriate actions to maintain the North Chautauqua … District Board (Board), County Legislature (Legislature) and other County officials did not adopt realistic budgets, … $5.2 million from the general fund for District operations and did not repay the general fund, as required, because the …
https://www.osc.ny.gov/local-government/audits/county/2023/12/22/chautauqua-county-financial-condition-2023m-111Town of Hempstead Sanitary District No. Six – Professional Services and Fuel (2014M-246)
… Elmont, Franklin Square, North Valley Stream, Garden City South, Lakeview, South Floral Park, West Hempstead and a portion of Malverne …
https://www.osc.ny.gov/local-government/audits/district/2015/01/02/town-hempstead-sanitary-district-no-six-professional-services-and-fuel-2014m-246Financial Oversight of the Advantage After School Program
… community organizations is spent in accordance with program guidelines and whether these controls are functioning … School Program (Program) in 2000 to provide high-quality youth development opportunities to school-age children and youth during the hours directly after school. Research …
https://www.osc.ny.gov/state-agencies/audits/2018/02/13/financial-oversight-advantage-after-school-programState Comptroller DiNapoli Releases Audits
… In a follow-up, auditors found CVS Health addressed most of the problems identified in the initial audit. Niagara …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-auditsElsmere Fire District – Capital Project (2022M-48)
… report - pdf] Audit Objective Determine whether Elsmere Fire District (District) officials properly established and managed the South Station capital project. Key Findings District officials properly established and managed the South Station capital project. Officials: Obtained voters’ …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/08/05/elsmere-fire-district-capital-project-2022m-48Opinion 88-56
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Purchases and Sales … district, does not have a prohibited conflict of interest in purchase contracts between the firm and the district if the exception contained in General Municipal Law, §802(1)(b) is applicable. This is …
https://www.osc.ny.gov/legal-opinions/opinion-88-56Colesville-Windsor Fire District – Board Oversight (2025M-74)
… account, which provide the Board with critical information on the results of operations, and properly filed the 2019 … Comply with New York State (NYS) General Municipal Law (GML) by: Maintaining a code of ethics that could have … forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/colesville-windsor-fire-district-board-oversight-2025m-74Opinion 96-24
… purchase of a replacement vehicle. If so, you ask whether voter approval is required. A capital reserve fund is the …
https://www.osc.ny.gov/legal-opinions/opinion-96-24Cincinnatus Fire Department – Financial Management (2025M-91)
… [read complete report – pdf] Audit Objective Did Cincinnatus Fire … for equipment, training and emergency responses. A lack of oversight can lead to a lack of operational effectiveness, … treasurers collected $270,147 and disbursed $317,776 from 13 bank accounts during the audit period, including nine …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/03/20/cincinnatus-fire-department-financial-management-2025m-91Town of Cato – Supervisor’s Records and Reports (2025M-141)
… [read complete report – pdf] Audit Objective Did the Town of Cato … Did the Town of Cato Town Supervisor Supervisor maintain complete accurate and uptodate accounting records and reports …
https://www.osc.ny.gov/local-government/audits/town/2026/03/27/town-cato-supervisors-records-and-reports-2025m-141