Search
Elmwood Village Charter School – Building Acquisition (2017M-237)
Elmwood Village Charter School – Building Acquisition (2017M-237)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-elmwood-village-charter.pdfGlobal Concepts Charter School – Cash Disbursements (2017M-126)
Global Concepts Charter School – Cash Disbursements (2017M-126)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-global-concepts-charter.pdfAloma D. Johnson Charter School – Leave Accruals (2017M-218)
Aloma D. Johnson Charter School – Leave Accruals (2017M-218)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2017-aloma-d-johnson-charter.pdfFiscal Stress Summary Results for School Districts 2013
Fiscal Stress Summary Results for School Districts 2013
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/FiscalStressSummaryResultsSchoolDistricts.pdfRFP Guidance for School Districts Seeking Audit Services
RFP Guidance for School Districts Seeking Audit Services
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/rfpguidance.pdfState Comptroller DiNapoli Releases Municipal Audits
… Dwelling Property Inspections , Orleans County Soil and Water Conservation District and the City of Yonkers . "In today's fiscal climate, budget transparency and accountability for our local communities is a top … Multiple Dwelling Property Inspections Orleans County Soil and Water Conservation District and the City of Yonkers …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-municipal-auditsNew York State Comptroller Thomas P. DiNapoli and Orange County District Attorney David M. Hoovler Announce Guilty Plea in City of Newburgh Embezzlement Case
… Attorney Hoovler thanked the city of Newburgh Police Department for their investigation, and the arrest of Aber. In addition, District … safeguards are put in place to deter this type of crime in the future." Since taking office in 2007, DiNapoli …
https://www.osc.ny.gov/press/releases/2017/07/new-york-state-comptroller-thomas-p-dinapoli-and-orange-county-district-attorney-david-m-hoovlerHenrietta Fire District – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-26)
… Law (Insurance Law), FFI tax proceeds are generated from a tax, generally at a rate of 2 percent that is imposed …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/30/henrietta-fire-district-distribution-foreign-fire-insurance-tax-proceedsOpinion 93-31
… the performance of official duties (see, e.g., 1980 Opns St Comp No. 80-593, p 164; 1980 Opns St Comp No. 80-138, p 36; 26 Opns St Comp, 1970, p 84; 16 Opns St Comp, 1960, p 403; 13 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-93-31Opinion 2000-7
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … 802(1)(j) (2) literally applies only to "purchases", it is apparent, when read in context with the rest of paragraph j, that it was intended to apply to "public work" as well (see …
https://www.osc.ny.gov/legal-opinions/opinion-2000-7State Comptroller DiNapoli Releases Municipal Audits
… 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 district should not have been included in the calculation and that the proceeds should have been …
https://www.osc.ny.gov/press/releases/2026/03/state-comptroller-dinapoli-releases-municipal-auditsFlanders Fire District – Disbursements (2014M-199)
… are $684,200. Key Finding The Board is not provided with a list of claims and, therefore, cannot be assured that it … Compare all claim vouchers with a list of checks to be approved before payment and compare an approved warrant with the checks before signing and sending …
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)
… and separate from the Towns of Pittstown and Schaghticoke in Rensselaer County. The District is governed by an elected … eight claims totaling $3,459 that were properly paid in advance of audit. Key Recommendation Ensure that the audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/01/05/johnsonville-fire-district-claims-processing-2017m-190McLean Fire District - Financial Operations (2017M-296)
… The Treasurer did not adequately secure unused check stock. Key Recommendations The Board should ensure the annual … of our audit. The Treasurer should secure District check stock. District officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/mclean-fire-district-financial-operations-2017m-296Town of Cohocton – Oversight of Ambulance Service (2025M-49)
… [read complete report – pdf] Audit Objective Did the Town of Cohocton (Town) Town Board (Board) adequately oversee and … The Board did not adequately oversee or manage the Towns ambulance service The Boards general lack of oversight of and policy development for the District …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-cohocton-oversight-ambulance-service-2025m-49State Comptroller DiNapoli Releases Municipal Audits
… The city treasurer did not properly enforce and the common council did not properly monitor delinquent water, sewer and … government money is spent at Open Book New York . Track municipal spending, the state's 180,000 contracts, billions …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Former Pulteney Fire District Treasurer Sentenced in $6,800 Theft of Fire District Funds
… 45, of Hammondsport, was sentenced by Steuben County Court Judge Marianne Furfure. As treasurer, Stone was the …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-former-pulteney-fire-district-treasurer-sentenced-6800-theft-fire-district-fundsCuddebackville Fire District – Board Oversight (2024M-94)
… and properly audited claims. Key Findings The Board did not provide adequate oversight of the District’s financial … claims. As a result, the Board hindered their ability to make informed financial decisions. Complete, accurate and … statement balances differed from the ending cash balances in the accounting records by $638,485.The Board also used …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94Fine Fire District – Board Oversight (2023M-81)
audit fine fire district
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81Town of Hempstead Sanitary District No. 7 – Post-Employment Payments, Claims Processing and Professional Services (2014M-198)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of selected financial operations for the period January 1, … Town of Hempstead Sanitary District No 7 PostEmployment Payments …
https://www.osc.ny.gov/local-government/audits/district/2014/12/24/town-hempstead-sanitary-district-no-7-post-employment-payments-claims-processing