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Opinion 92-45
… (Memorandum of Joint Legislative Committees on Fire Laws re: L 1957, ch 849, McKinney's Session Laws of 1957, p 2171; …
https://www.osc.ny.gov/legal-opinions/opinion-92-45DiNapoli: Former Village of Sherman Treasurer Arrested for Alleged Theft of $20,000
… by State Comptroller Thomas P. DiNapoli, the Chautauqua County District Attorney Jason Schmidt and the Chautauqua County Sheriff’s Office. Gilbert, 54, who now resides in … “I thank District Attorney Schmidt and the Chautauqua County Sheriff’s Office for partnering with my office to hold …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-former-village-sherman-treasurer-arrested-alleged-theft-20000Huntington Man Pleads Guilty to Grand Larceny
… those who attempt to defraud them to justice.” Johnson's arrest was the result of a joint investigation by the Suffolk …
https://www.osc.ny.gov/press/releases/2024/09/huntington-man-pleads-guilty-grand-larcenySylvan Beach Fire District – Internal Controls Over Financial Operations (2013M-76)
… cash accounts and provide the Board with monthly reports showing budget-to-actual activity to assist the Board in …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/07/sylvan-beach-fire-district-internal-controls-over-financial-operationsSwan Lake Fire District – Internal Controls Over Financial Operations (2013M-258)
… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and … moneys are safeguarded for the period January 1, 2012 to June 27, 2013. Background The Swan Lake Fire District is a …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/29/swan-lake-fire-district-internal-controls-over-financial-operations-2013mClaryville Fire District – Internal Controls Over Financial Operations (2013M-167)
… the District’s accounting records to the bank statements on a monthly basis, and follow up on any differences. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/claryville-fire-district-internal-controls-over-financial-operations-2013mTown of Hempstead Sanitary District No. 2 – Financial Condition and Procurement (2016M-388)
… competitive bidding process and obtain written and verbal quotes for procurements between $1,000 and the bidding …
https://www.osc.ny.gov/local-government/audits/district/2017/03/17/town-hempstead-sanitary-district-no-2-financial-condition-and-procurement-2016mLocust Valley Water District – Budgeting (2013M-179)
… The Locust Valley Water District is located in the Town of Oyster Bay, in Nassau County. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/district/2013/09/06/locust-valley-water-district-budgeting-2013m-179Town of Schaghticoke – Budgeting (2013M-239)
… surplus funds to keep the tax levy and user rates stable. However, this practice resulted in budgets that were …
https://www.osc.ny.gov/local-government/audits/town/2013/12/06/town-schaghticoke-budgeting-2013m-239State Comptroller DiNapoli Releases Municipal Audits
… was filed in a timely manner. Selkirk Fire Company No. 2 – Board Oversight (Albany County) The board did not …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-auditsTown of Ripley – Water District Financial Condition and Legal Services (2014M-15)
… whether it may be appropriate to establish an extension or a new district to include properties fronting an extended … any municipality for which services are to be provided or shared. …
https://www.osc.ny.gov/local-government/audits/town/2014/09/05/town-ripley-water-district-financial-condition-and-legal-services-2014m-15Kent Fire District No. 1 - Financial Operations (2019M-37)
… Also, appropriations were overestimated and transfers to reserves were not budgeted. The Board was unable to provide documentation of four required permissive referendums and legal notices. …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/07/03/kent-fire-district-no-1-financial-operations-2019m-37Jamesport Fire District - Length of Service Award Program (2019M-05)
… Four members may not have earned the required 50 points to be credited for a year of service. Key Recommendations Revise the LOSAP policy to be consistent with GML. Award points based on proper …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/04/19/jamesport-fire-district-length-service-award-program-2019m-05Danby 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.pdfComptroller DiNapoli Releases Municipal Audits
… County , Carle Place Water District , Circleville Fire Company , Village of Hempstead , Hoags Corners Volunteer Fire Company , Humphrey Fire District , Livonia Hook and Ladder … Also, the treasurer has not filed the annual foreign fire insurance report for 2012, as required, and does not maintain …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … for departmental cash receipts or implemented procedures to provide guidance for employees when recording transactions to help ensure financial reports are accurate and reliable. …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… were issued. Binghamton Housing Authority – Oversight of Financial Operations (Broome County) The board and director did not provide adequate oversight of financial operations. The board did not adopt written … properly administered; all nine users had access to all of the financial modules in the system and a user could make …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-municipal-auditsRichburg-Wirt Fire District – Board Oversight (2025M-73)
… by an elected board of fire commissioners (board) that is responsible for providing adequate oversight to ensure … offered a similar UTV for approximately $8,000 less than what the Board paid. Because the Board did not provide … agreed with our recommendations and their response is included in Appendix B. We conducted this audit pursuant …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/richburg-wirt-fire-district-board-oversight-2025m-73Cayuga 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.pdf