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Islip Fire District – Financial Condition (2020M-25)
Determine if Board & District officials effectively monitor the District’s financial condition by ensuring that budget estimates and fund balance are reasonable
https://www.osc.ny.gov/files/local-government/audits/pdf/islip-district-2020-25.pdfWest Seneca Fire District #4 – Procurement (2020M-52)
Determine if District officials are obtaining competitive pricing in compliance with the District’s procurement policy and General Municipal Law (GML).
https://www.osc.ny.gov/files/local-government/audits/pdf/west-seneca-district-4-2020-52.pdfHorseheads Fire District #1 - Board Oversight (2019M-82)
Determine whether the Board provided adequate oversight of the District’s finances.
https://www.osc.ny.gov/files/local-government/audits/pdf/horseheads-2019-82.pdfHenrietta Fire District – Financial Condition (2021M-27)
Determine whether the Board of Commissioners (Board) effectively managed the Henrietta Fire District’s (District’s) financial condition.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/henrietta-district-2021-27.pdfFishers Fire District – Financial Condition (2021M-128)
Determine whether the Board of Commissioners (Board) effectively managed the Fishers Fire District’s (District’s) financial condition.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/fishers-fire-district-2021-128.pdfCopiague Fire District – Cash Disbursements (2019M-225)
Determine if the Board ensured that the cash disbursements process was adequately segregated and cash disbursements were adequately supported and for legitimate District purposes.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/copiague-fire-district-2019-225.pdfPocatello Fire District - Audit Follow-Up (2016M-301F)
The purpose of our review was to assess the Fire District’s progress, as of September 2019, in implementing our recommendations in the audit report released in
https://www.osc.ny.gov/files/local-government/audits/pdf/pocatello-district-2016-301f.pdfMasonville Fire District – Financial Activities (2020M-165)
Determine whether the Masonville Fire District’s (District) Board of Fire Commissioners (Board) provided adequate oversight over the District’s financial operations.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/masonville-district-2020-165.pdfOpinion 2003-3
… service award program cannot exceed a monthly payment for life of twenty dollars for each year of firefighting service … the Laws of 1988, Letter to Nancy Gleason Groenwegen, Esq. from Wayne Schneider, dated November 22, 1988; emphasis … Memorandum to Evan A. Davis, Counsel to the Governor, from James N. Baldwin, Executive Deputy Secretary of State, …
https://www.osc.ny.gov/legal-opinions/opinion-2003-3DiNapoli Releases Economic Report on the Bronx
… The COVID-19 pandemic hit the Bronx harder than any other borough by several measures, … report details, prior to the start of the pandemic, the Bronx was on an upward trajectory, with steady economic and … caused by the COVID-19 pandemic has taken a toll on the Bronx, throwing it off its pre-pandemic course,” DiNapoli …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-releases-economic-report-bronxTown of Philipstown - Board Oversight of Water Billing Operations (2019M-43)
Determine whether the Board provided proper oversight of water billing operations
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-philipstown-board-oversight-water-billing-operations-2019m-43Caledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)
… Purpose of Audit The purpose of our audit was to assess the District’s internal controls for the period January 1, 2012 … October 16, 2013. Background The Caledonia Joint Fire District is located in Livingston County, and is governed by … Commissioners that comprises five elected members. The District's 2013 budget totaled $292,725. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/caledonia-joint-fire-district-internal-controls-over-financial-operationsTown of Chazy – Water and Sewer District Financial Operations (2017M-42)
… Purpose of Audit The purpose of our audit was to determine whether Town officials effectively managed the … The Town of Chazy is located in Clinton County and has a population of approximately 4,285. The Town is governed by … Key Findings The Town lacked effective procedures to ensure water and sewer charges were accurately billed, …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-chazy-water-and-sewer-district-financial-operations-2017m-42Implications for the Future – 2021 Financial Condition Report
… State’s revenue mix magnifies the impacts of both good and bad economic times on the State’s budget. Going Forward, …
https://www.osc.ny.gov/reports/finance/2021-fcr/implications-futureState Contract and Payment Actions in October
… Precision Healthcare LLC for service and maintenance of GE medical equipment at Stony Brook University. $5.1 million … & Hamilton LLP for legal services. Office of Children and Family Services $125.2 million under the Child Care … program. $321 million for payments under the Unemployment Insurance, Pandemic Unemployment Assistance, Federal Pandemic …
https://www.osc.ny.gov/press/releases/2021/11/state-contract-and-payment-actions-octoberNY's Balance of Payments With Washington Remains Positive for Now, but Federal Actions Could Drastically Change State's Financial Picture
… most impacted remains to be seen. Key findings in DiNapoli’s report: In FFY 2023, federal expenditures for each U.S. resident were on average $4,089 more than they paid in … the Federal Budget, Federal Fiscal Year 2023 Interactive Map with Balance of Payments Breakdown in the United States …
https://www.osc.ny.gov/press/releases/2025/04/nys-balance-payments-washington-remains-positive-now-federal-actions-could-drastically-change-statesVestal Fire Department – Financial Activities (2014M-265)
… The Department operates within the Town of Vestal Fire District which provides fire protection services to the Town. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/vestal-fire-department-financial-activities-2014m-265Town of Elmira – Financial Condition (2015M-226)
… August 12, 2015. Background The Town of Elmira is located in Chemung County, has a population of approximately 6,940 and includes the Village … and the reasonable level of fund balance to be maintained in each fund to meet the Town’s needs. Implement a plan to …
https://www.osc.ny.gov/local-government/audits/town/2016/01/08/town-elmira-financial-condition-2015m-226Town of Locke – Financial Condition (2020M-111)
… the Town Board (Board) effectively managed the Town of Locke’s (Town’s) financial condition. Key Findings The … results during the year. Unrestricted fund balances as of December 31, 2019 in the general and highway funds and … were excessive, ranging from 89 percent to 536 percent of actual expenditures. The Board did not adopt formal fund …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-locke-financial-condition-2020m-111Congregate Meal Services for the Elderly (Follow-Up)
… for the Aging (DFTA) needed to improve its oversight of senior centers. For example, officials could not demonstrate that they contracted with optimally located senior centers to maximize the number of eligible senior citizens who had access to congregate meals. In …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/congregate-meal-services-elderly-follow