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East Brentwood Fire District – Control Environment and Expenditures (2015M-112)
… was to examine the District’s internal control environment and selected expenditures for the period January 1, 2013 … District is a district corporation of the State, distinct and separate from the Town of Islip, Suffolk County, in which … a one square mile area with approximately 1,200 homes and businesses. The District’s general fund expenditures for …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/14/east-brentwood-fire-district-control-environment-and-expenditures-2015m-112Town of Perinton - Financial Management and Information Technology (2017M-232)
… whether Town officials: Implemented adequate budgeting and financial practices. Safeguarded computerized assets and data. Key Findings The Board: Adopted unrealistic budgets and accumulated $24 million in unsubstantiated reserves. Has … Town of Perinton Financial Management and Information Technology 2017M232 …
https://www.osc.ny.gov/local-government/audits/town/2018/06/29/town-perinton-financial-management-and-information-technology-2017m-232Richford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… (Board) established adequate long-term capital and financial plans and provided adequate oversight over financial operations. … The Board did not establish adequate long-term capital and financial plans and did not provide adequate oversight … Commissioners Board established adequate longterm capital and financial plans and provided adequate oversight over …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55Village of Dresden – Clerk-Treasurer’s Duties and Multiyear Financial Planning (2013M-3)
… Dresden is located in the Town of Torrey, in Yates County, and has a population of 308. The Village is governed by an … comprises a Mayor, who is the chief executive officer, and two Trustees. Budgeted appropriations for the 2012-13 fiscal year were $287,914 for the general fund and $140,900 for the water fund. Key Findings The Board did …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-dresden-clerk-treasurers-duties-and-multiyear-financial-planning-2013m-3Town of Ogden – Financial Management and Justice Court (2014M-234)
… the Town’s internal controls over the Town’s financial and Court operations for the period January 1, 2012 through … Background The Town of Ogden is located in Monroe County and has approximately 20,000 residents. It is governed by an … elected Town Board, which consists of the Town Supervisor and four Board members. The Town’s 2014 budgeted …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/31/town-ogden-financial-management-and-justice-court-2014m-234Opinion 95-10
… or statutory amendments that bear on the issues discussed in the opinion. CEMETERIES -- Public Burial Grounds (duty of … to erect a fence encircling a cemetery or burial ground in the first class described in Town Law, §291(1), that is, a cemetery or burial ground, …
https://www.osc.ny.gov/legal-opinions/opinion-95-10Dutchess County Water and Wastewater Authority – Cash Receipts (2016M-360)
… August 17, 2016. Background The Dutchess County Water and Wastewater Authority is a public benefit corporation that … the County Legislature Chair appoints two Directors and they jointly appointed one Director. The Authority’s 2016 budget was $9.3 million. Key Finding The Board and Authority officials implemented specific procedures over …
https://www.osc.ny.gov/local-government/audits/county/2016/11/25/dutchess-county-water-and-wastewater-authority-cash-receipts-2016m-360DiNapoli Report Spotlights New York's Veterans
… of the approximately 890,000 veterans living in New York served during wartime, including 31 percent in the Vietnam War-era, according to a snapshot released … our freedom,” DiNapoli said. “Across the country and in our state, we’ll be forever indebted to our veterans for …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-report-spotlights-new-yorks-veteransOpinion 92-39
… case of Salyer v Tulare Water District , 410 US 719, 93 S Ct 1224, 35 L Ed 2d 659, in which the Supreme Court … the U.S. Supreme Court in Ball v James , 451 US 355, 101 S Ct 1011, 68 L Ed2d 150 (1981), which upheld a land ownership … Improvement District No. 147 , 743 F Supp 655, (US Dist Ct, ED Ark.), the court upheld the constitutionality of an …
https://www.osc.ny.gov/legal-opinions/opinion-92-39Statement from New York State Comptroller Thomas P. DiNapoli on the Passing of Former Governor Mario Cuomo
… former Governor Mario Cuomo. I had the privilege to serve in the State Legislature while he was Governor, and I admired his love of public policy, politics and people. He was tenacious about the issues he was … former Governor Mario Cuomo I had the privilege to serve in the State Legislature while he was Governor and I admired …
https://www.osc.ny.gov/press/releases/2015/01/statement-new-york-state-comptroller-thomas-p-dinapoli-passing-former-governor-mario-cuomoState Comptroller DiNapoli Releases Analysis of Enacted State Budget
… 2019-20 Enacted Budget includes actions to manage spending and generate nearly $1 billion in additional revenue this year, while providing increased funding for education, health care and mass transit, according to a report released today by … 201920 Enacted Budget includes actions to manage spending and generate nearly $1 billion in additional revenue this …
https://www.osc.ny.gov/press/releases/2019/04/state-comptroller-dinapoli-releases-analysis-enacted-state-budgetComptroller DiNapoli Releases Municipal Audits
… Department , Town of Rush , Willsboro Fire Department and the Child Protective Service units in the counties of Dutchess , Livingston , Niagara , Oneida , Rockland , Saratoga , Ulster and Washington . “In today’s fiscal climate, budget … Fire Department Town of Rush Willsboro Fire Department and the Child Protective Service units in the counties of …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-1Opinion 88-24
… board member for expenses incurred in maintaining private pond) GENERAL MUNICIPAL LAW, §800(3)(a): Town board member … reimbursed for expenses incurred in maintaining a private pond on their land used as part of the town's recreation … for costs incurred in connection with maintaining a pond located on the board member's property and used as a …
https://www.osc.ny.gov/legal-opinions/opinion-88-24DiNapoli: Former Marbletown Fire Chief Arrested for Stealing Over $100K From Department
… Wayne County District Attorney Christine Callanan and the New York State Police announced William Storrs, a former fire chief and treasurer, was arrested today for stealing $101,000 from the Marbletown Volunteer Fire Department in Newark, New York. “William Storrs was elected fire chief …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-former-marbletown-fire-chief-arrested-stealing-over-100k-departmentOpinion 89-25
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund (use … Fund (transfer of moneys to capital reserve fund) SEWERS AND SEWER SYSTEMS -- Contracts (for use of excess capacity of … plant for use by town sewer districts) VILLAGES -- Powers and Duties (permissible means of financing expansion of …
https://www.osc.ny.gov/legal-opinions/opinion-89-25DiNapoli: Springport Town Clerk Pleads Guilty After Faking Retirement Benefits
… Town Clerk Deborah Waldron pleaded guilty Wednesday in Aurelius Town Court to official misconduct and attempted computer trespass, and agreed to resign for her … 62, a 25-year town employee, was initially charged in May following an investigation by the Comptroller, New …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-springport-town-clerk-pleads-guilty-after-faking-retirement-benefitsDiNapoli: SED Agrees to Improve Oversight of Migrant Education Program
… (SED) has agreed to update its Migrant Education Program and better monitor migrant student performance after an audit … found the program did not meet several of its goals in 2012 and 2013. “The children of migrant workers face enormous … SED has agreed to update its Migrant Education Program and better monitor migrant student performance after an audit …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-sed-agrees-improve-oversight-migrant-education-programDiNapoli: Contractor Charged State for Booze & Sunset Cruise
… Mental health provider PSCH, Inc. charged $152,680 in unsubstantiated or unallowable costs to the state Office of Mental Health (OMH) including alcohol and a sunset cruise at a conference at the Montauk Yacht Club … and substance abuse. The provider claimed $152,680 in costs that could not be substantiated or are not allowable …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-contractor-charged-state-booze-sunset-cruiseIII.1 Statewide Financial System (SFS) Overview – III. Statewide Financial System (SFS)
… In 2009, New York State (NYS) established the Statewide … (OSC), the Treasury Division of the Department of Tax and Finance (DTF/Treasury), the Division of Budget (DOB), and … single instance of Oracle PeopleSoft Financials software, in April 2012. Some benefits of SFS were: The creation of a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii1-statewide-financial-system-sfs-overviewDiNapoli Releases Economic Profile of New York's North Country Region
… Economic development in the North Country is being boosted by community-based projects led by state and community leaders to expand tourism, improve workforce … DiNapoli. DiNapoli released the report today while he was in Plattsburgh speaking to the North Country Chamber of …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-releases-economic-profile-new-yorks-north-country-region