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Comptroller DiNapoli Releases Municipal Audits
… District , Town of Sidney , Stony Creek Volunteer Fire Company and the Western Sullivan Public Library . “In … the property tax levy limit. Stony Creek Volunteer Fire Company – Cash Disbursements (Warren County) The board did … Fire District Town of Sidney Stony Creek Volunteer Fire Company and the W Sullivan Public Library …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-auditsDiNapoli and Montgomery County DA Pearson: Former Executive Director of the Fulton-Montgomery County Chamber of Commerce Arrested for Embezzling Over $440K
… for personal gain.” Shults’ actions first came to light when she attempted to purchase a $160,000 home with … early March of this year when her alleged crimes came to light. The Fulton-Montgomery County Chamber of Commerce …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-and-montgomery-county-da-pearson-former-executive-director-fulton-montgomery-county-chamberNanuet Fire District - Credit and Gasoline Cards (2018M-193)
… for the use of gasoline credit cards, specifying which District officials are authorized to use the gasoline credit … they can use the cards and what documentation is required. District officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/12/28/nanuet-fire-district-credit-and-gasoline-cards-2018m-193Cincinnatus Fire District – Financial Controls (2014M-49)
… well after the deadlines or not at all. The external auditor has not filed annual audits timely or at all. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/25/cincinnatus-fire-district-financial-controls-2014m-49Candor Fire District – Controls Over Financial Activities (2014M-268)
… beginning with the initial point of cash collection to show the amounts the Treasurer received. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/candor-fire-district-controls-over-financial-activities-2014m-268Berkshire Fire District – Recording and Reporting Financial Activity (2014M-122)
… audit was to examine the recording and reporting of the District’s financial activity for the period January 1, 2012 … through January 31, 2014. Background The Berkshire Fire District is a district corporation of the State, distinct and separate from … Berkshire Fire District Recording and Reporting Financial Activity 2014M122 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/berkshire-fire-district-recording-and-reporting-financial-activity-2014mTown of Manchester - Board Oversight and Information Technology (2018M-39)
… tracked and billed back to the appropriate fund, resulting in taxpayer inequities. The Board did not adopt information … Discontinue appropriating nonexistent fund balance in the TW general fund and central water district. Ensure …
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-manchester-board-oversight-and-information-technology-2018m-39Montezuma Fire District No. 1 - Board Oversight (2018M-54)
… records and ensure that all required reports are submitted in a timely manner. Ensure that the Treasurer annually …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/10/montezuma-fire-district-no-1-board-oversight-2018m-54New Woodstock Fire District – Controls Over Financial Activities (2014M-263)
… and separate from the Towns of Cazenovia and DeRuyter in Madison County, in which it is located. The general fund budget for …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/new-woodstock-fire-district-controls-over-financial-activities-2014m-263Plymouth Volunteer Fire Department – Missing Funds (2014M-50)
… by a Board consisting of four officers, is located in Chenango County and provides fire protection services to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/plymouth-volunteer-fire-department-missing-funds-2014m-50Town of Plymouth – Fuel and Motor Oil Inventories and Procurement (2024M-16)
… and periodic reconciliations. Ensure access points to fuel pumping systems are unaltered and properly secured. Town …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-fuel-and-motor-oil-inventories-and-procurement-2024m-16Caribbean Heritage Month Celebration
… Comptroller DiNapoli will host his annual Caribbean American Heritage Month celebration in honor of the rich and … conversations about Caribbean identity About Caribbean American Heritage Month Since 2005, June has been recognized as Caribbean American Heritage Month in the United States. The U.S. has …
https://www.osc.ny.gov/caribbean-heritage-month-2022Orange County Soil & Water Conservation District – Financial Operations (2015M-238)
… damage. The District, which is one of 58 such districts in the State, is governed by a five-member Board of … not ensure that certain contract agreements were approved in a timely manner. Key Recommendations Ensure that meeting …
https://www.osc.ny.gov/local-government/audits/district/2015/12/04/orange-county-soil-water-conservation-district-financial-operations-2015m-238Opinion 2004-7
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Taxes and Assessments … a village may utilize the tax levy procedures set forth in Village Law §11-1118, for the enforcement of delinquent … you ask whether the village may require the town in which the property is located to levy the delinquent …
https://www.osc.ny.gov/legal-opinions/opinion-2004-7Northside Center for Child Development – Compliance With the Reimbursable Cost Manual
… program, and sufficiently documented pursuant to the State Education Department’s (SED) guidelines including the …
https://www.osc.ny.gov/state-agencies/audits/2019/01/11/northside-center-child-development-compliance-reimbursable-cost-manualYeled v’Yalda Early Childhood Center – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Yeled v’Yalda Early Childhood Center (Yeled) on its Consolidated Fiscal … other programs, such as Head Start, Infant/Toddler Early Intervention, and Women, Infants, and Children (WIC). … The ineligible costs pertained to a Head Start program, an Early Intervention program, a portion of a building Yeled …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/yeled-vyalda-early-childhood-center-compliance-reimbursable-cost-manualGingerbread Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… school year, Gingerbread served about 145 students. The New York City Department of Education (DoE) refers students …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/gingerbread-learning-center-inc-compliance-reimbursable-cost-manualHebrew Institute for the Deaf and Exceptional Children – Compliance With the Reimbursable Cost Manual
… in reported costs that did not comply with the Manual’s requirements and recommend such costs be disallowed. These … in lump sum bonuses that did not comply with the Manual’s requirements; $132,846 in over-allocated compensation costs … food, $8,617 in referral fees to employees, and $11,244 in legal fees not related to the SED cost-based programs; and …
https://www.osc.ny.gov/state-agencies/audits/2016/11/22/hebrew-institute-deaf-and-exceptional-children-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1929
… Purpose The purpose of this bulletin is to notify agencies that the pensionable overtime earnings … dated July 7, 2021. OSC Actions OSC will update PayServ to reflect the pensionable OT earning limit for 2021-2022 of … Questions regarding this bulletin may be directed to the Payroll Retirement mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1929-school-year-2021-2022-tier-6-pensionable-overtime-ot-earnings-limitDiNapoli and Stewart-Cousins Encourage Residents to Claim More Than $100 Million in Lost Money
… today encouraged local residents to search for unclaimed funds, also known as lost and forgotten money, … her outreach in her district, increases awareness about unclaimed funds and helps us to get even more checks out in … whose names or companies were on the Comptroller’s unclaimed funds list, personally knew it. My office sent out …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-and-stewart-cousins-encourage-residents-claim-more-100-million-lost-money