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Newark Valley Fire District - Board Oversight (2020M-30)
… community hall rental process. Documentation of compliance with the procurement policy was incomplete. Although monthly … Treasurer did not file required annual update documents with the Office of the State Comptroller as of the end of our … hall rentals. Improve documentation of compliance with the procurement policy. Provide for an annual audit of …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/01/newark-valley-fire-district-board-oversight-2020m-30DiNapoli Examines Fiscal Hurdles Facing Key NYC-Supported Agencies
… New York City is financially accountable for numerous … reports on three major city-supported agencies — the New York City Department of Education (DOE), the New York …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-examines-fiscal-hurdles-facing-key-nyc-supported-agenciesNew Yorkers in Need: The Housing Insecurity Crisis
… units. A “Deep Dive” analysis published by the Robin Hood Foundation finds the number of vacant New York City rental … 1-Year Estimates for 2022, Table CP04. 22 Robin Hood Foundation, “Deep Dive: New York’s Affordable Housing … Pay the Most in Property Taxes?” September 12, 2023, Tax Foundation, …
https://www.osc.ny.gov/reports/new-yorkers-need-housing-insecurity-crisisTown of Batavia – Water and Sewer Operations (2018M-12)
… areas in the general fund as required by New York State Town Law. The Supervisor did not separately account for … corrective action. Appendix B includes our comment on an issue raised in the Town’s response. … Town of Batavia …
https://www.osc.ny.gov/local-government/audits/town/2018/05/11/town-batavia-water-and-sewer-operations-2018m-12Humphrey Fire District – Financial Controls (2014M-37)
… of Audit The purpose of our audit was to examine the District’s controls over financial operations for the period … through January 14, 2014. Background The Humphrey Fire District is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/humphrey-fire-district-financial-controls-2014m-37South Farmingdale Water District – Information Technology (2014M-153)
… Background The South Farmingdale Water District is located in the Town of Oyster Bay in Nassau County. The District, which is governed by a …
https://www.osc.ny.gov/local-government/audits/district/2014/08/08/south-farmingdale-water-district-information-technology-2014m-153Greenlawn Water District – Accounting Records (2015M-231)
… records in a timely, accurate and complete manner. More effectively monitor the account clerks’ duties. Prepare and …
https://www.osc.ny.gov/local-government/audits/district/2015/12/18/greenlawn-water-district-accounting-records-2015m-231Town of Berlin – Internal Controls Over Water District No. 2 Operations (2015M-51)
… five-member Town Board. Budgeted appropriations for Water District No. 2, which services 232 customers, for 2015 total $83,015. Key Findings The duties related to water district billing, collecting and recordkeeping were not …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-berlin-internal-controls-over-water-district-no-2-operations-2015m-51Shelter Rock Public Library District – Bank Reconciliations (2015M-249)
… of Audit The purpose of our audit was to examine whether Library officials ensured that bank reconciliations were … through June 30, 2015. Background The Shelter Rock Public Library District is located in the Town of North Hempstead in …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/shelter-rock-public-library-district-bank-reconciliations-2015m-249Opinion 92-25
… discussed in the opinion. FIRE COMMISSIONERS -- Powers and Duties (riding on fire vehicles during emergency calls) … determination to be made based upon circumstances of each case. 16 Opns St Comp, 1960, p 404 is superseded to the … of fire commissioners of a fire district to adopt rules and regulations governing all fire companies and fire …
https://www.osc.ny.gov/legal-opinions/opinion-92-25Town of Lewis – Records and Reports (2025M-17)
… corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in this … Law. For more information on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit … the draft audit report. We encourage the Board to make the CAP available for public review in the Town Clerk’s office. … …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17How is an audit scheduled?
… of an analysis of financial and demographic information on file with our office and elsewhere, information gained during on-site visits and any pertinent correspondence and other …
https://www.osc.ny.gov/local-government/audits/how-audit-scheduledUlster Board of Cooperative Educational Services – Internal Controls Over Purchasing (2016M-158)
… Educational Services is an association of eight component school districts. BOCES is governed by an 11-member Board of …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/08/ulster-board-cooperative-educational-services-internal-controls-over-purchasingNassau County Board of Cooperative Educational Services – Claims Auditing (2016M-164)
… Services (BOCES) is an association of 56 component school districts which educate more than 202,000 students. …
https://www.osc.ny.gov/local-government/audits/boces/2016/06/24/nassau-county-board-cooperative-educational-services-claims-auditing-2016m-164State Comptroller DiNapoli Releases Municipal Audits
… County) The town did not procure goods in accordance with the competitive bidding requirements. In addition, the … found that district officials adopted unrealistic budgets with significant variances in appropriations. The district …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-2Comptroller DiNapoli Releases Municipal Audits
… of the Binghamton-Johnson City Joint Sewage Treatment Plant , Copenhagen Fire Department , Dansville Public Library … Binghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (Broome County) The quality of …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Georgia Woman Pleads Guilty to Stealing Her Deceased Father's NY State Pension Checks
… State Comptroller Thomas P. DiNapoli, Albany County District Attorney David Soares and the New York State … the New York State Police for their partnership with my office’s Division of Investigations. Working together we …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-georgia-woman-pleads-guilty-stealing-her-deceased-fathers-ny-state-pension-checksBrooklyn Man Pleads Guilty in Check Theft Scheme
… His thefts included checks from the Jewish Communal Fund for local charities and from DiNapoli’s Office of Unclaimed … as local charities. Today’s plea holds him accountable for his crimes and sends a strong message that thefts like … Office and the United States Postal Inspection Service for their work on this case.” USPIS Inspector in Charge of …
https://www.osc.ny.gov/press/releases/2023/08/brooklyn-man-pleads-guilty-check-theft-schemeState Comptroller DiNapoli Releases Municipal Audits
… District – Financial Condition District officials did not effectively manage the district’s financial condition, and it … County) The board and authority officials did not effectively pursue and maximize the collection of parking …
https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Former Pulaski Assistant Village Clerk Charged in Theft of Fees
… was arrested last week for allegedly pocketing $5,300 in village fees, including the "weekend loans" she took and … 34, of Sandy Creek, was charged with grand larceny in the third degree and corrupting the government in the third degree. The alleged thefts, which began in 2017, …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-former-pulaski-assistant-village-clerk-charged-theft-fees