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East Norwich Volunteer Fire Company Number 1 – Fuel Monitoring (2025M-99)
Did the East Norwich Volunteer Fire Company Number 1 Company officials adequately monitor fuel inventory for loss waste or misuse
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/03/27/east-norwich-volunteer-fire-company-number-1-fuel-monitoringTown of Horseheads – Information Technology (2025M-109)
Did Town of Horseheads Town officials adequately manage network and local user accounts develop an information technology IT contingency plan and provide adequate IT security awareness training to staff
https://www.osc.ny.gov/local-government/audits/town/2026/02/27/town-horseheads-information-technology-2025m-109Village of Asharoken – Claims Audit and Treasurer's Duties (2025M-82)
Did the Village of Asharoken Village Board of Trustees Board ensure that nonpayroll disbursements were properly audited and the Village Treasurers Treasurer financial duties were monitored
https://www.osc.ny.gov/local-government/audits/village/2026/03/06/village-asharoken-claims-audit-and-treasurers-duties-2025m-82Town of Gorham – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-106)
… the allocation of FFI tax proceeds among the Gorham Fire District (District), Crystal Beach Volunteer Fire Department … amounts paid to the Department and Company and on the District’s budgeted appropriations. However, the District …
https://www.osc.ny.gov/local-government/audits/town/2026/03/06/town-gorham-distribution-foreign-fire-insurance-tax-proceeds-2025m-106Town of Brant – Transparency of Fiscal Activities (S9-25-23)
Did the Town of Brant Town Board Board conduct or provide for an annual audit of the Town Supervisors Supervisor financial records and reports and did the Supervisor file the Annual Financial Report AFR with the Office of the State Comptroller OSC as required
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/20/town-brant-transparency-fiscal-activities-s9-25-23Village of Youngstown – Employee Benefits and Payroll (2025M-123)
Did Village of Youngstown Village officials maintain leave records and make payroll payments that were accurate properly approved and adequately supported
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-youngstown-employee-benefits-and-payroll-2025m-123City of Mechanicville – Procurement (2025M-60)
Did City of Mechanicville City officials procure goods and services in accordance with the Citys procurement policy statutory requirements and good business practices
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-procurement-2025m-60City of Mechanicville – Financial Oversight (2025M-78)
Did the City of Mechanicville City Mayor and officials provide adequate oversight of financial operations
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-financial-oversight-2025m-78City of Mechanicville – Separation Payments (2025M-59)
Did City of Mechanicville City officials ensure that employees separation payments were accurate
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-separation-payments-2025m-59Opinion 88-22
… DISTRICTS -- Construction (inclusion of park facilities as district expenses) PARK DISTRICTS -- Use (restrictions on … possibility of obtaining state and federal aid for a sewer district project may not be included as part of the cost of the district. TOWN LAW, §§81, 220: Under certain limited …
https://www.osc.ny.gov/legal-opinions/opinion-88-22Opinion 96-19
… (joint acquisition of real property by town and fire district for construction purposes) TOWNS -- Powers and Duties (joint purchase with fire district of real property and construction of building for … LAW, §§64(2), 81(1)(c), 176(14), 220(3): A town and a fire district located therein may, pursuant to General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-96-19Opinion 97-19
… CONFLICTS OF INTEREST -- Insurance Transactions (fire district treasurer as officer and stockholder of insurance … MUNICIPAL LAW, §§800(3), 801, 803; TOWN LAW, §177: A fire district treasurer who is an officer and stockholder of an insurance agency with which the fire district contracts has an interest in the contract. The …
https://www.osc.ny.gov/legal-opinions/opinion-97-19DiNapoli: City of Kingston Is Addressing Infrastructure and Affordable Housing Needs While Maintaining Fiscal Stability
… including: The redevelopment of the Rondout Waterfront District including walking and biking trails to connect … at SUNY Ulster, which converted an unused elementary school building into a branch of the community college, … position of counties, cities, towns, villages and school districts. FSMS uses a variety of metrics to determine …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-city-kingston-addressing-infrastructure-and-affordable-housing-needs-while-maintainingState Contract and Payment Actions in December
… Program (NYSHIP) including $1.9 billion with Capital District Physician’s Health Plan Inc., $1.4 billion with … Education Department $3.3 billion in general aid to 501 school districts. $2 billion in excess cost aid to 654 school districts. Empire State Development Corporation $5 …
https://www.osc.ny.gov/press/releases/2021/02/state-contract-and-payment-actions-decemberArea #9 – Wireless Network – Information Technology Governance
… systems can be quite complex, local government and school personnel can implement effective controls with … identifiable information about the local government or school, location, technology, manufacturer and type of data … that may be necessary given the local government’s or school’s unique computing environment and security needs. A …
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
… rights. Groenwegen graduated from the Boston University School of Law and the State University of New York at Albany. … to the Independent Review Commission of New York’s law school deans for review and approval or denial to serve on …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-announces-nominee-commission-ethics-and-lobbying-governmentMidway Fire District – Internal Controls Over Financial Operations (2012M-210)
… of our audit was to evaluate internal controls over the District’s financial operations for the period January 1, 2011, to August 31, 2012. Background The District is a district corporation of the State, distinct and separate from …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/18/midway-fire-district-internal-controls-over-financial-operations-2012m-210Grahamsville Fire District – Internal Controls Over Financial Operations (2013M-117)
… 2012, to March 14, 2013. Background The Grahamsville Fire District is a district corporation of the State, distinct and separate from … of five elected members and is responsible for the District’s overall financial management. The District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/grahamsville-fire-district-internal-controls-over-financial-operationsBloomingburg Joint Fire District – Internal Controls Over Financial Operations (2013M-42)
… Board ensured that disbursements were made for authorized District expenditures. Background The Bloomingburg Joint Fire District is a district corporation of the State, distinct and separate from … Bloomingburg Joint Fire District Internal Controls Over Financial Operations 2013M42 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/bloomingburg-joint-fire-district-internal-controls-over-financialWallace Fire District – Board Oversight (2024M-126)
… Determine whether the Wallace Fire District District Board of Fire Commissioners Board provided …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/wallace-fire-district-board-oversight-2024m-126