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Pultneyville Fire District – Internal Controls Over Financial Operations (2015M-80)
… State, distinct and separate from the Town of Williamson, Wayne County, in which it is located. The District is governed by …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/pultneyville-fire-district-internal-controls-over-financial-operationsEdmeston Fire District – Claims Auditing and Annual Financial Reporting (2024M-116)
… the Treasurer filed the required Annual Financial Reports (AFRs) in a timely manner. Key Findings The Board did not … properly audit all claims, and the Treasurer did not file AFRs in a timely manner. The Board did not: Audit and approve … as required. Ensure the Treasurer filed the District’s AFRs for fiscal years 2017 through 2023 in a timely manner. …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/edmeston-fire-district-claims-auditing-and-annual-financial-reporting-2024mChautauqua County Asst. Treasurer Guilty in $4,100 Theft
… is through the continued efforts of our law enforcement partners in the State Comptroller’s Office coupled with grant funding through the Crimes Against Revenue grant that we are … We value our relationship with all our law enforcement partners.” Since taking office in 2007, DiNapoli has …
https://www.osc.ny.gov/press/releases/2019/05/chautauqua-county-asst-treasurer-guilty-4100-theftComptroller DiNapoli Releases Municipal Audits
… the records maintained for activities performed under the LOSAP point system were accurate and complete. In addition, … who are also district employees, were incorrectly granted LOSAP points for performing activities during their regularly …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-2Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … Activities (Nassau County) District officials did not enforce certain collective bargaining agreement … officials paid 16 employees $9,127 in holiday bonus pay to which they were not entitled and overpaid one employee …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-0DiNapoli Releases Municipal Audits
… official. Town of Poland – Internal Controls Over Vehicle Fuel Inventory (Chautauqua County) The town does not maintain perpetual inventory records to show the amount of fuel remaining in inventory at any given time and it does not … not taken measures to provide physical security over the fuel supply. Auditors determined that approximately 7,100 …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Claryville Fire District , Town of Niskayuna , Town of Theresa and the City of Yonkers . "In today’s fiscal … P DiNapoli today announced his office completed audits of the Claryville Fire District Town of Niskayuna Town of …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-2DiNapoli: Former Director Pleads Guilty to Stealing $1,700 From Hornell Partners for Growth
… P. DiNapoli, Steuben County District Attorney Brooks Baker and the New York State Police today announced that Michelle … $1,711 in cash from the non-profit’s Annual Fourth of July festival that was earmarked for the city’s Business … “Thanks to my partnership with Steuben County D.A. Baker and the State Police she was held accountable for her …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-former-director-pleads-guilty-stealing-1700-hornell-partners-growthDiNapoli: Former Norwood Treasurer Charged With Stealing Over $70,000 From the Village
… that Nancy Berger, 55, formerly the Clerk/Treasurer of the Village of Norwood, was arrested for allegedly stealing $73,725 from the Village. “Nancy Berger is accused of stealing funds from the Village of Norwood, a violation of … announced that Nancy Berger 55 formerly the ClerkTreasurer of the Village of Norwood was arrested for allegedly stealing …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-former-norwood-treasurer-charged-stealing-over-70000-villageHicksville Water District – Competitive Quotations (2013M-233)
… Purpose of Audit The purpose of our audit was to assess the internal controls over the District’s financial … related activities for the period January 1, 2012, to March 31, 2013. Background The Hicksville Water District … Hempstead, in Nassau County. The District provides water to about 48,000 customers each year. A three-member elected …
https://www.osc.ny.gov/local-government/audits/district/2013/10/25/hicksville-water-district-competitive-quotations-2013m-233State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … required annual financial reports with the Office of the State Comptroller for fiscal years 2015–2019 in compliance … at Open Book New York . Track municipal spending, the state's 180,000 contracts, billions in state payments and …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-auditsRoosevelt Fire District – Length of Service Award Program (2025M-40)
… Key Findings The Board did not effectively monitor all aspects of the District’s LOSAP. Specifically, the Board … or in the alternative, ensure LOSAP disclosure notes were included in the District’s annual audit. During the … to help protect the benefits earned by the volunteers for service to their communities. The Board also could not …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/roosevelt-fire-district-length-service-award-program-2025m-40Westford Fire District – Internal Controls Over Financial Operations (2013M-270)
… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and … moneys are safeguarded for the period January 1, 2012 to August 1, 2013. Background The District is a district …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/westford-fire-district-internal-controls-over-financial-operations-2013mDiNapoli: Town of Alexander Clerk Arrested for Allegedly Stealing Nearly $3,000 of Taxpayer Funds
… our State Police members for intercepting this deceitful act and making sure this individual will no longer take … was opened. The investigation found that over the course of nearly four years, Tiede allegedly pocketed cash …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-town-alexander-clerk-arrested-allegedly-stealing-nearly-3000-taxpayer-fundsDiNapoli: Former Town of Marion Court Clerk Sentenced to Jail, Ordered to Pay Over $59,000 in Restitution
… created phony receipts in an effort to hide the crimes. On August 16, 2023, she pled guilty to grand larceny in the …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-former-town-marion-court-clerk-sentenced-jail-ordered-pay-over-59000-restitutionDiNapoli: Former Town of Marion Court Clerk Pleads Guilty to Theft
… Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-former-town-marion-court-clerk-pleads-guilty-theftSchool District-level Data
School District-level Data Special Report Update: Education Revenues and Expenditures With a Highlight on Special Education For Regions Outside New York City
https://www.osc.ny.gov/files/local-government/publications/excel/regional-education-new-york-data-tables_0.xlsxComptroller DiNapoli Releases Municipal Audits
… Library , Endwell Fire District , Lily Dale Volunteer Fire Company , Town of Oneonta Fire District and the Warsaw Fire … meals and travel expenses. Lily Dale Volunteer Fire Company – Internal Controls Over Financial Operations … committee generally does not provide adequate oversight of company financial activities because the treasurer does not …
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-municipal-auditsOpinion 90-26
… Where the lowest bid on the proposed installation of sprinkler systems in fire district buildings exceeds the … approved a bond resolution for the installation of sprinkler systems in two buildings of the fire district at an …
https://www.osc.ny.gov/legal-opinions/opinion-90-26Opinion 97-24
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Auxiliary (participation in service award program) VOLUNTEER FIREFIGHTERS -- Service … of an incorporated volunteer fire company located in a fire district may not participate in a service award …
https://www.osc.ny.gov/legal-opinions/opinion-97-24