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Comptroller DiNapoli Releases Municipal Audits
… were inaccurate and unreliable. Fund balances for all funds were commingled in the records, making it impossible for officials to determine the condition of individual funds. Elba Fire Department – Controls Over Financial …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-auditsTown of Hornellsville – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-112)
… the membership. Furthermore, in accordance with relevant case law, in the case of a multi-company fire department, FFI … of the Town, outside of the District, constitutes the Town’s two fire protection districts, for which the Town contracts … The bookkeeper assists the Supervisor with the Town’s accounting functions, including calculating the FFI tax …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-hornellsville-distribution-foreign-fire-insurance-tax-proceeds-2025m-112Comptroller DiNapoli Releases Municipal Audits
… Village of Sharon Springs as well as an audit of inmate hospital costs in Chautauqua, Clinton, Erie, Jefferson, … with the water billed to customers. Reducing the Cost of Hospital Services to County Inmates Counties can improve … related group rates on 75 percent of the inpatient hospital claims. For access to state and local government …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-auditsGardiner Fire District – Length of Service Award Program (2013M-265)
… accountant to audit the LOSAP and report within 270 days of the program year-end. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/gardiner-fire-district-length-service-award-program-2013m-265West Albany Fire District – Credit Card Purchases (2017M-15)
… to determine whether credit card purchases were approved in advance and related claims included adequate supporting … the State, distinct and separate from the Town of Colonie in Albany County. The District is governed by an elected … purchases (58 percent) totaling $22,224 were not approved in advance by either Board approval or purchase order. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15Town of Fort Ann – Lake Hadlock Dam Collapse (2013M-60)
… is located in the Lake Hadlock Park District, was under repair from September 2004 to May 2005. On July 2, 2005, the … the reconstruction of the Dam and the other was for the repair of Goodman Road. We found that the Town properly …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-fort-ann-lake-hadlock-dam-collapse-2013m-60Ticonderoga Joint Town/Village Fire District – Board Oversight (2023M-182)
… complete report – pdf] Audit Objective Determine whether the Ticonderoga Joint Town/Village Fire District (District) Board of Fire Commissioners (Board) monitored financial activity … were maintained and filed timely. Key Findings While the Board monitored financial activity and ensured …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/04/19/ticonderoga-joint-townvillage-fire-district-board-oversight-2023m-182Hammond Fire District – Board Oversight (2024M-151)
… District’s financial operations are adequately accounted for and reported. Furthermore, although the Board adopted a …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/21/hammond-fire-district-board-oversight-2024m-151Essex Fire District No. 2 – Cash Disbursements (2015M-167)
… Essex Fire District No. 2 is a district corporation of the State, separate and distinct from the Town of Essex in Essex …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167Margaretville Volunteer Fire Department – Cash Receipts and Disbursements (2014M-172)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the Department’s financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/margaretville-volunteer-fire-department-cash-receipts-and-disbursementsWillsboro Fire District – Financial Controls (2014M-156)
… from the Town of Willsboro and the County of Essex, in which it is located. The District is governed by an … fiscal year totaled $239,340. Key Findings The Treasurer does not maintain running cash balances in the check book registers, maintain accounting records with …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/willsboro-fire-district-financial-controls-2014m-156Spotted Zebra Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Spotted Zebra Learning Center, Inc. (Spotted Zebra) on its Consolidated Fiscal Report (CFR) were … Cost Manual (RCM). The audit covered the costs reported on Spotted Zebra’s CFR for the fiscal year ended June 30, 2014 …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/spotted-zebra-learning-center-inc-compliance-reimbursable-cost-manualChild Care Licensing and Inspection
… ensure licensed and registered child care facilities are in compliance with applicable laws and are safe for children. … "license exempt" and are not subject to licensure by or registration with the Office. Based on Section 390 of the … three hours per day per child are subject to licensure or registration with the State. The Division regulates these …
https://www.osc.ny.gov/state-agencies/audits/2014/08/14/child-care-licensing-and-inspectionMember & Retiree E-News Archive — 2025
… Retirement System member and retiree news. December 2025 Retirees Update Your Contact Information and Delivery … New Locations for In-Person Consultations October 2025 National Retirement Security Month NYSLRS and Retirement … Tax Forms and Annual Statements Coming Soon September 2025 Members How School Employees Earn NYSLRS Service Credit …
https://www.osc.ny.gov/retirement/publications/member-retiree-e-news-archive-2025DiNapoli: Tax Cap Will Drop Below One Percent in 2016
… Property tax growth for local governments will be capped at less than one percent for the 2016 fiscal … The report noted the allowable tax levy growth factor will be 0.73 percent for entities that operate on a … next year more than 1,800 calendar-year local governments will have roughly $88.3 million less in tax levy growth …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-tax-cap-will-drop-below-one-percent-2016West Seneca Fire District #3 - Capital Reserves (2019M-248)
… The District did not publish the required legal notices for five expenditures totaling $180,000 that were subject to …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/03/20/west-seneca-fire-district-3-capital-reserves-2019m-248Unified Court System Bulletin No. UCS-176
… in a status of Active or Paid Leave and received salary from a position in Bargaining Unit SK or SD at any time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-176-prepaid-legal-service-benefit-unified-court-system-ucsUnified Court System Bulletin No. UCS-199
… 110XX, 111XX, 113XX, 114XX Manhattan 100XX, 101XX, 102XX Staten Island 103XX New York State Zip Codes Nassau County 110XX, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-199-prepaid-legal-service-benefit-unified-court-system-ucsUnified Court System Bulletin No. UCS-207
… in a status of Active or Paid Leave and received salary from a position in Bargaining Unit SK or SD at any time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-207-prepaid-legal-service-benefit-unified-court-system-ucsUnified Court System Bulletin No. UCS-187
… in a status of Active or Paid Leave and received salary from a position in Bargaining Unit SK or SD at any time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-187-prepaid-legal-service-benefit-unified-court-system-ucs