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Midway Fire District – Claims Auditing (2025M-143)
… Did Midway Fire District District Board of Fire Commissioners Board properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/midway-fire-district-claims-auditing-2025m-143-0DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-audits-0Livonia Joint Fire District – Audit Follow-Up (2021M-97-F)
… of Review The purpose of our review was to assess the Livonia Joint Fire District’s (District) progress, as of September 2024, in implementing our recommendations in the audit report … 2021. Background The District is located in Town of Livonia and the Village of Livonia in Livingston County. An …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/01/livonia-joint-fire-district-audit-follow-2021m-97-fCarle Place Water District – Procurement (2014M-18)
… over $2.2 million. Key Findings The District’s procurement policy did not require the use of competition when seeking … Key Recommendations Consider revising the procurement policy to require District officials to award professional … and enforce compliance with the District’s procurement policy relating to written quotes. …
https://www.osc.ny.gov/local-government/audits/district/2014/04/04/carle-place-water-district-procurement-2014m-18Opinion 2000-7
… who is an officer and owner of 33 1/3% of the stock of a corporation would have a prohibited interest in a contract … and lawn maintenance between the fire district and the corporation, even if the fire district solicits bids for the work, the corporation is the sole bidder, the commissioner recuses …
https://www.osc.ny.gov/legal-opinions/opinion-2000-7Caneadea Fire District – Treasurer’s Records and Reports (2025M-118)
Did the Caneadea Fire District (District) Secretary/Treasurer (Treasurer) record and report financial transactions in a timely and accurate manner?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/caneadea-fire-district-2025-118.pdfBeekmantown Fire District No. 1 – Board Oversight (2025M-70)
Did the Beekmantown Fire District No. 1 (District) Board of Fire Commissioners (Board) adequately oversee the District’s financial operations?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/beekmantown-fire-district-no1-2025-70a.pdfNew York State Comptroller Thomas P. DiNapoli and Orange County District Attorney David M. Hoovler Announce Guilty Plea in City of Newburgh Embezzlement Case
… Robert H. Freehill, to grand larceny in the fourth degree, for having stolen money while he was the comptroller of the … Hoovler thanked the city of Newburgh Police Department for their investigation, and the arrest of Aber. In addition, … District Attorney Hoovler and the city of Newburgh police for their diligence and commitment to partnering to fight …
https://www.osc.ny.gov/press/releases/2017/07/new-york-state-comptroller-thomas-p-dinapoli-and-orange-county-district-attorney-david-m-hoovlerOpinion 93-31
… your letter asking whether commissioners of the Rushford Lake Recreation District may be reimbursed for mileage from … to meetings of the board of commissioners. The Rushford Lake Recreation District was established pursuant to chapter … we conclude that the commissioners of the Rushford Lake Recreation District may not be reimbursed for mileage …
https://www.osc.ny.gov/legal-opinions/opinion-93-31Henrietta Fire District – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-26)
… officials properly distribute foreign fire insurance (FFI) tax proceeds? Audit Period January 1, 2023 – February 20, … with New York State Insurance Law (Insurance Law), FFI tax proceeds are generated from a tax, generally at a rate of 2 percent that is imposed on the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/30/henrietta-fire-district-distribution-foreign-fire-insurance-tax-proceedsState Comptroller DiNapoli Releases Municipal Audits
… and the City of Yonkers . "In today's fiscal climate, budget transparency and accountability for our local … provide taxpayers the assurance that their money is being spent appropriately and effectively." Brewster-Southeast … Act Compliance (Westchester County) The city's 2018-19 budget relies on nonrecurring revenue of $59.2 million to …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… County) Auditors found the board did not always conduct a thorough audit of individual claims for non-payroll … the 2023 and 2024 Foreign Fire Insurance tax proceeds in accordance with state law and relevant case law. The … appropriations rather than the number of active members in the fire companies. Auditors determined that the fire …
https://www.osc.ny.gov/press/releases/2026/03/state-comptroller-dinapoli-releases-municipal-auditsTown of Cohocton – Oversight of Ambulance Service (2025M-49)
… service. The Board’s general lack of oversight of and policy development for the District resulted in excessive … service The Boards general lack of oversight of and policy development for the District resulted in excessive …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-cohocton-oversight-ambulance-service-2025m-49State Comptroller DiNapoli Releases Municipal Audits
… not seek competition for professional services obtained from eight service providers. In addition, officials did not …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-audits-0Preventing Inappropriate and Excessive Costs in the New York State Health Insurance Program
… Program (NYSHIP), administered by the State Department of Civil Service (Civil Service), is one of the nation’s largest public sector … of NYSHIP’s members, at an annual cost of $8.4 billion. Civil Service contracts with UnitedHealthcare (United) to … Insurance Program administered by the State Department of Civil Service is one of the nations largest public sector …
https://www.osc.ny.gov/state-agencies/audits/2018/05/09/preventing-inappropriate-and-excessive-costs-new-york-state-health-insurance-programTown of Edinburg – Town Supervisor’s Records and Reports (2025M-68)
… and reports? Audit Period January 1, 2024 – January 31, 2025 We extended our audit period back to December 31, 2018 … Board. The former Supervisor also did not prepare monthly bank reconciliations or maintain check registers with running … financial condition, including a balance sheet, statement of revenues and expenditures/expenses and changes …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-edinburg-town-supervisors-records-and-reports-2025m-68McLean Fire District - Financial Operations (2017M-296)
… Determine if the Board provided adequate oversight of the District’s financial operations. Key Findings The … approve disbursements prior to payment, but as a result of our audit, District officials implemented a voucher system … continue to use the voucher system established as a result of our audit. The Treasurer should secure District check …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/mclean-fire-district-financial-operations-2017m-296Flanders Fire District – Disbursements (2014M-199)
… a district corporation of the State, distinct and separate from the Town of Southampton in Suffolk County. The District, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/flanders-fire-district-disbursements-2014m-199Johnsonville Fire District – Claims Processing (2017M-190)
… a district corporation of the State, distinct and separate from the Towns of Pittstown and Schaghticoke in Rensselaer …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/01/05/johnsonville-fire-district-claims-processing-2017m-190DiNapoli: Former Pulteney Fire District Treasurer Sentenced in $6,800 Theft of Fire District Funds
Lisa Stone was sentenced to five years probation and ordered to pay full restitution for stealing more than $6800 in fire district funds after an audit and investigation by State Comptroller DiNapoli revealed that she paid herself an illegal second salary
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-former-pulteney-fire-district-treasurer-sentenced-6800-theft-fire-district-funds