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State Comptroller DiNapoli Releases Municipal Audits
… his office completed audits of Glenham Fire District , Hudson Valley Community College , Town of Kingsbury , Village … and a repair shop and two credit card payments. Hudson Valley Community College – Tuition and Fees … his office completed audits of Glenham Fire District Hudson Valley Community College Town of Kingsbury Village of …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… Adjustment Reason Codes (CARCs) and group codes (such as PR, patient responsibility, and CO, contractual obligation) … exceeds the maximum allowable fee and claims with a CARC PR 45 are currently configured to pay in eMedNY (DOH’s … totaling payments of almost $10.2 million billed with a PR 45. They sampled 58 of these claims billed with a PR 45 …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-auditsGovernor Cuomo and Comptroller DiNapoli Appoint First-Ever Decarbonization Advisory Panel
… Governor Andrew M. Cuomo and Comptroller Thomas P. DiNapoli today announced the … by the Governor during his 2018 State of the State address in January. The panel will advise the Comptroller, as … to mitigate investment risks stemming from climate change and maximize opportunities from the new, low-carbon economy. …
https://www.osc.ny.gov/press/releases/2018/03/governor-cuomo-and-comptroller-dinapoli-appoint-first-ever-decarbonization-advisory-panelHealth Sciences Charter School – Procurement (2013M-211)
Health Sciences Charter School – Procurement (2013M-211)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2013-health-sciences-charter.pdfRiverhead Charter School – Debit Cards (2017M-254)
Riverhead Charter School – Debit Cards (2017M-254)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-riverhead-charter.pdfWest Buffalo Charter School - Payroll (2018M-72)
West Buffalo Charter School - Payroll (2018M-72)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-west-buffalo-charter.pdfSouth Buffalo Charter School – Employee Compensation (2018M-1)
South Buffalo Charter School – Employee Compensation (2018M-1)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-south-buffalo-charter.pdfAccounting and Reporting Manual for School Districts
Accounting and Reporting Manual for School Districts
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-and-reporting-manual-for-school-districts.pdfMultiyear Financial Planning Spreadsheet for School Districts
Multiyear Financial Planning Spreadsheet for School Districts
https://www.osc.ny.gov/files/local-government/resources/excel/multiyear-financial-planning-schools.xlsFiscal Impact of Proposed School Aid Cuts
Fiscal Impact of Proposed School Aid Cuts
https://www.osc.ny.gov/files/local-government/publications/pdf/0311snapshot.pdfHoltsville Fire District – Financial Management (2025M-4)
… and properly establish and manage capital reserve funds? Audit Period January 1, 2019 – December 31, 2023 … that the tax levy is not greater than necessary. Reserve funds are established to provide resources for an intended … estimates or properly establish and manage capital reserve funds. As a result, from 2019 through 2023, the Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/19/holtsville-fire-district-financial-management-2025m-4DiNapoli: Westchester Sisters Admit to Stealing $22,000 of Deceased Mother's Pension Payments
… P. DiNapoli and Westchester County District Attorney Anthony A. Scarpino, Jr. announced the convictions of Annette … Albany, NY 12236. Westchester County District Attorney Anthony A. Scarpino, Jr. leads the largest district … Thomas P DiNapoli and Westchester County District Attorney Anthony A Scarpino Jr announced the convictions of Annette …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-westchester-sisters-admit-stealing-22000-deceased-mothers-pension-paymentsSteuben County Soil and Water Conservation District – Internal Controls Over Cash Receipts and Disbursements (2013M-97)
… There was a lack of segregation between those who use the credit cards and those who oversee compliance with the District’s credit card policy, and we identified questionable credit card purchases totaling $5,446 including gift cards …
https://www.osc.ny.gov/local-government/audits/district/2013/08/02/steuben-county-soil-and-water-conservation-district-internal-controls-over-cashNorthern Onondaga Public Library District – Cash Disbursements (2013M-236)
… Treasurer, and bookkeeper share the same user name and password for the online banking function. Key Recommendations … Do not allow the bookkeeper access to the District’s bank account to withdraw funds for monthly service fees. Restrict the online bank account access so that only those with disbursement authority …
https://www.osc.ny.gov/local-government/audits/library/2013/11/08/northern-onondaga-public-library-district-cash-disbursements-2013m-236Cicero Fire District – Financial Condition (2023M-132)
… Commissioners (Board) received adequate financial reports and effectively managed the District’s financial condition. … that financial reports it received were timely, accurate, and contained the necessary information it needed to properly monitor the District’s financial condition and fund balance. If the Board does not adequately control …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/cicero-fire-district-financial-condition-2023m-132Rhinecliff Fire District – Board Oversight (2024M-154)
… were performed. Conduct an annual audit of the Secretary- Treasurer’s (Treasurer) records. Develop and adopt …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/rhinecliff-fire-district-board-oversight-2024m-154Lansing Fire District – Financial Condition (2013M-80)
… from the Town of Lansing and the County of Tompkins in which it is located. The Board of Fire Commissioners … Recommendations Use the surplus fund balance identified in this report in a manner that benefits District taxpayers. Establish …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/lansing-fire-district-financial-condition-2013m-80High Falls Water District – Water Fees (2015M-153)
… audit was to examine internal controls over the District’s water fees for the period January 1, 2014 through April 20, 2015. Background The High Falls Water District, which is located in the Ulster County Towns … because the area was determined to have polluted ground water. The District is jointly supervised by the Town Boards …
https://www.osc.ny.gov/local-government/audits/district/2015/11/13/high-falls-water-district-water-fees-2015m-153DiNapoli Releases Municipal Audits
… of Allegany County , City of Batavia , Caton No. 1 Fire District , Town of Henrietta , Village of Middleport , Slaterville Springs Fire District and the Village of Westbury . “In today’s fiscal … totaled $260,987 during the audit period. Caton No. 1 Fire District – Financial Oversight (Steuben County) The board did …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-releases-municipal-auditsOpinion 97-15
… -- Improvement Districts (no authority to establish lighting district) IMPROVEMENT DISTRICTS -- Lighting Districts (no authority to establish in county) LOCAL LAWS -- Pre-emption (formation of county lighting district) COUNTY LAW, §250; MUNICIPAL HOME RULE LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-97-15