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Justice 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-advisoriesDiNapoli 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-governmentArea #9 – Wireless Network – Information Technology Governance
… points; Changing the service set identifier (the SSID or name of the wireless network) using a naming convention … identifiable information about the local government or school, location, technology, manufacturer and type of … by the administrator to set up the wireless access point) from its well-known default value; Updating and patching all …
https://www.osc.ny.gov/local-government/publications/it-governance/area-9-wireless-networkLocust Valley Fire District - Conference and Travel Expenditures (2018M-56)
Locust Valley Fire District Conference and Travel Expenditures 2018M56
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/locust-valley-fire-district-conference-and-travel-expenditures-2018m-56Terryville Fire District – Treasurer’s Duties (2017M-136)
… provided adequate oversight of the Treasurer’s duties for the period January 1, 2016 through March 31, 2017. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/09/08/terryville-fire-district-treasurers-duties-2017m-136Town 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-250Averill 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)
… itemized supporting documentation. Ensure payments occur in a timely fashion to avoid incurring late fees and interest … B includes our comment on an issue that was raised in the District’s response letter. … Determine whether credit …
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
… five years probation and ordered to pay full restitution for stealing more than $6,800 in fire district funds, after an audit and investigation by … the books,” DiNapoli said. “The ultimate safety net for all fire districts is to use fiscal checks and balances. …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-former-pulteney-fire-district-treasurer-sentenced-6800-theft-fire-district-fundsTown of Hempstead Sanitary District No. 7 – Post-Employment Payments, Claims Processing and Professional Services (2014M-198)
… the Board’s oversight of selected financial operations for the period January 1, 2012 through December 31, 2013. … elected five-member Board of Commissioners. Expenditures for 2013 were approximately $9.8 million. Key Findings The … compensation agreements with former sanitation supervisors for which it had no legal authority to do so, and the …
https://www.osc.ny.gov/local-government/audits/district/2014/12/24/town-hempstead-sanitary-district-no-7-post-employment-payments-claims-processingFine 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-81Cuddebackville 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-94New 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-hoovlerState Comptroller DiNapoli Releases Municipal Audits
… and Water Conservation District and the City of Yonkers . "In today's fiscal climate, budget transparency and … were approved before payment or for proper purposes. In addition, auditors found the village began to effectively … enforce the collection of delinquent real property taxes in March 2016, but $172,900 remains outstanding as of Feb. …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-municipal-auditsOpinion 93-31
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-93-31Henrietta Fire District – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-26)
… complete report – pdf] Audit Objective Did Henrietta Fire District (District) officials properly distribute foreign fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/30/henrietta-fire-district-distribution-foreign-fire-insurance-tax-proceedsDiNapoli Releases Municipal Audits
… Vehicle Fleet Management (Erie County) The town board did not ensure that fuel supplies in the parks department were … the fuel monitoring system in the highway department is not being used to its fullest capabilities. The town paid … operations. Officials do not know the amount of cash available to fund operations, the amount owed to the village …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-audits-0Financial Oversight of the Advantage After School Program
… Children and Family Services (OCFS) has adequate controls in place to ensure that money provided to selected community organizations is spent in accordance with program guidelines and whether these … State created the Advantage After School Program (Program) in 2000 to provide high-quality youth development …
https://www.osc.ny.gov/state-agencies/audits/2018/02/13/financial-oversight-advantage-after-school-programState Comptroller DiNapoli Releases Audits
… school safety issues. Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-audits