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Truxton Fire District – Board Oversight (2022M-123)
Determine whether the Truxton Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of District financial activities
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/truxton-fire-district-2022-123.pdfSteppingStone Day School, Inc. – Compliance With the Reimbursable Cost Manual
… for services under these programs are based on fixed fees. SteppingStone operated several other programs, … $319,896 in excessive day care and substitute teacher compensation expenses that were allocated to the SED … who also served as President of SteppingStone’s Board of Directors. Key Recommendations To SED: Review the recommended …
https://www.osc.ny.gov/state-agencies/audits/2020/12/31/steppingstone-day-school-inc-compliance-reimbursable-cost-manualCUNY Bulletin No. CU-276
… To explain processing of the Prepaid Legal Service Benefit for tax purposes for the 2006 calendar year. Affected … dated December 7, 2006 OSC Actions OSC will automatically apply the Prepaid Legal Service Benefit for the 2006 calendar … U6 $107.00 PL3 Note : For employees represented by DC 37, this benefit will be applied to all members in the specified …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-276-prepaid-legal-service-benefit-cuny-employeesApplying for Previous or Military Service Credit – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members
… Plan ERS Tier 36 Article 14B Sections 551 552 553 Applying for Previous or Military Service Credit …
https://www.osc.ny.gov/retirement/publications/1841/applying-previous-or-military-service-creditArkville Fire District – Internal Controls Over Financial Activities (2015M-65)
… Purpose of Audit The purpose of our audit was to determine if District officials provided adequate oversight of the financial activity to safeguard District assets for the period January 1 through … the Treasurer’s records, they were only briefly examining portions of the Treasurer’s records and were not following …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/03/arkville-fire-district-internal-controls-over-financial-activities-2015m-65State Comptroller DiNapoli Releases Audits
… in progress, equipment, library books, artwork and historical treasures, and intangible assets. To improve management of these assets, … reach employment goals and reduce reliance on benefits. A prior audit, issued in August 2022, found that …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-auditsGreenville Fire District - Fixed Assets (2019M-223)
Determine if District officials had adequate controls to safeguard District assets.
https://www.osc.ny.gov/files/local-government/audits/pdf/greenville-district-2019-223.pdfComptroller DiNapoli & A.G. Schneiderman Announce Guilty Plea of Nelson Rivera in Bid-rigging Case
… and Attorney General Eric T. Schneiderman today announced the guilty plea of Nelson Rivera, the former Chief … works contracts in Monroe County. Rivera today entered a guilty plea before The Honorable Dennis M. Kehoe in Monroe … the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-ag-schneiderman-announce-guilty-plea-nelson-rivera-bid-rigging-caseOversight of Horizon and Crossroads Juvenile Centers (2022-N-3)
To determine whether the New York City Administration for Children’s Services adequately operates Horizon and Crossroads Juvenile Detention Centers for court-placed youth to ensure they meet federal, State, and City standards and regulations for the health and safety of youth and staff and ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-22n3.pdfComptroller DiNapoli and A.G. Schneiderman Announce Arrest of Former New York City Council Candidate Albert Alvarez
… Comptroller Thomas P. DiNapoli and Attorney General Eric T. Schneiderman today announced the arrest of former New York City Council candidate Albert Alvarez for allegedly accepting …
https://www.osc.ny.gov/press/releases/2018/02/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-former-new-york-city-council-candidateFacility Oversight and Timeliness of Response to Complaints and Inmate Grievances
… facilities and for responding timely to complaints and inmate grievances. Our audit scope covers the period January … the State and the timely response to complaints and inmate grievances. The Commission receives more than 4,000 complaints and inmate grievances annually. The Commission employs three …
https://www.osc.ny.gov/state-agencies/audits/2018/01/19/facility-oversight-and-timeliness-response-complaints-and-inmate-grievancesWest Hempstead Water District – Life Insurance (2016M-393)
… Purpose of Audit The purpose of our audit was to examine the District’s provision of life insurance policies as a fringe benefit for the period January …
https://www.osc.ny.gov/local-government/audits/district/2017/03/03/west-hempstead-water-district-life-insurance-2016m-393Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Village of Aurora , Clinton Volunteer Fire Department … transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … adequate policies and procedures for providing guidance on maintaining a reasonable level of fund balance. As a …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-auditsSodus Center Fire District – Board Oversight (2017M-108)
The purpose of our audit was to examine the Board’s oversight of financial operations for the period January 1, 2015 through March 13, 2017.
https://www.osc.ny.gov/files/local-government/audits/pdf/sodus-district-2017-108.pdfMassapequa Water District (2014M-100)
… Purpose of Audit The purpose of our audit was to determine if the Board appropriately provided individual life insurance policies to District employees for the period …
https://www.osc.ny.gov/local-government/audits/district/2014/06/13/massapequa-water-district-2014m-100Fire District Legislation
Fire District Legislation
https://www.osc.ny.gov/files/local-government/publications/pdf/firedistrict.pdfFire District Legislation
Fire District Legislation
https://www.osc.ny.gov/files/local-government/publications/pdf/06legislation.pdfFSMS Capital District
FSMS Capital District
https://www.osc.ny.gov/files/press/pdf/fsms-capital-district.pdfOpinion 90-49
… to improvement district commissioners) TOWN LAW, §214: Where the town board has designated a "per day" compensation … we concluded that an improvement district commissioner who does not work a full day is entitled only to a proportionate … .). Further, the Court concluded that the only instances where, as a matter of law, the services which the defendant …
https://www.osc.ny.gov/legal-opinions/opinion-90-49Opinion 99-7
… the members of the fire department or company, as the case may be, determine to be for the benefit of the fire … regulation (see Insurance Law, §§9104[g], 9105[e]). In the case of a fire district fire department, the fire district … the members of the fire department or company, as the case may be, determine to be for the benefit of the fire …
https://www.osc.ny.gov/legal-opinions/opinion-99-7