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State Comptroller DiNapoli Releases Municipal Audits
… were issued. Town of Lockport – Fuel Inventory (Niagara County) The superintendent did not properly safeguard and … benefit. Town of Willsboro – Town Clerk/Tax Collector (Essex County) The town clerk/tax collector did not properly … in 2021. She also separately served as treasurer for the Essex County Agricultural Society, a non-profit organization …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-auditsBuffalo Academy of Science Charter School - Procurement (2019M-250)
Determine whether a competitive process is used to procure goods and services.
https://www.osc.ny.gov/files/local-government/audits/pdf/buffalo-academy-science-charter-2019-250.pdfHigh Falls Water District – Water Fees (2015M-153)
… Purpose of Audit The purpose of our audit was to examine internal controls over the … Agency as a superfund site because the area was determined to have polluted ground water. The District is jointly …
https://www.osc.ny.gov/local-government/audits/district/2015/11/13/high-falls-water-district-water-fees-2015m-153Capital Planning
… counties in New York State. NFTA businesses include a bus, light rail, and paratransit system and two international … buses and light rail cars; light rail stations and bus shelters; NFTA’s radio and train control systems; its rail station escalators; and the light rail’s catenary system, …
https://www.osc.ny.gov/state-agencies/audits/2016/04/01/capital-planningOversight of Campus Foundations
… with the campuses and for reviewing the foundations’ annual audited financial statements, management letters, and … assets totaling $2.1 billion. Two foundations, Stony Brook Foundation, Inc. (SBF) and University at Buffalo Foundation, … more than half of the total foundation assets. This report includes our examination of SSA’s oversight of the …
https://www.osc.ny.gov/state-agencies/audits/2018/02/26/oversight-campus-foundationsOneida-Herkimer-Madison Board of Cooperative Services (BOCES) – Information Technology (2020M-99)
… over BOCES’ network and financial system were adequate to safeguard information. Key Findings BOCES officials did … IT security awareness training, assess computer usage to confirm IT assets were used for appropriate purposes or establish adequate controls to safeguard information contained in the network and …
https://www.osc.ny.gov/local-government/audits/boces/2020/12/18/oneida-herkimer-madison-board-cooperative-services-boces-information-technologyChildren’s Unit for Treatment and Evaluation - Compliance With the Reimbursable Cost Manual (2018-S-47)
We conducted an audit of the expenses submitted by Children’s Unit for Treatment and Evaluation to the State Education Department for purposes of ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s47.pdfArea #9 – Wireless Network – Information Technology Governance
… data traversing the network; Requiring an access password for users and enabling the most secure encryption available …
https://www.osc.ny.gov/local-government/publications/it-governance/area-9-wireless-networkTown of Brownville Joint Fire District - Board Oversight (2018M-207)
… Determine whether the Board provided adequate oversight of District financial operations. Key Findings We tested 75 of 480 disbursements made during our audit period, totaling … The Board did not contract for an independent audit of its 2017 records as required by law. Certain Treasury …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/01/25/town-brownville-joint-fire-district-board-oversight-2018m-207Comptroller DiNapoli Statement on Earth Day 2016
… government and businesses to seek out creative solutions and opportunities, whether big or small, that can … individuals government and businesses to seek out creative solutions and opportunities whether big or small that can …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-statement-earth-day-2016Selected Aspects of the Migrant Education Program (Follow-Up)
… portion of the Migrant Education Tutorial Services (METS) faced challenges obtaining migrant student performance … develop methods to provide evaluation results at both the METS level and Program-wide to monitor performance against … to facilitate the timely exchange of information between METS and school districts. Key Finding Department officials …
https://www.osc.ny.gov/state-agencies/audits/2016/09/23/selected-aspects-migrant-education-program-followApplying for Previous or Military Service Credit – Non-Contributory Plan for ERS Tier 1 Members
… NonContributory Plan information for ERS Tier 1 members under Section 75c Applying for Previous or Military Service Credit …
https://www.osc.ny.gov/retirement/publications/1501/applying-previous-or-military-service-creditApplying for Previous or Military Service Credit – Non-Contributory Plan for ERS Tier 2 Members
… NonContributory Plan information for ERS Tier 2 members under Section 75c Applying for Previous or Military Service Credit …
https://www.osc.ny.gov/retirement/publications/1506/applying-previous-or-military-service-creditApplying for Previous or Military Service Credit – Coordinated Plan for ERS Tier 6 Members
… Coordinated Plan information for ERS Tier 6 members under Article 15 Applying for Previous or Military Service Credit …
https://www.osc.ny.gov/retirement/publications/1530/applying-previous-or-military-service-creditApplying for Previous or Military Service Credit – Coordinated Plan For ERS Tier 5 Members
… Coordinated Plan information for ERS Tier 5 members under Article 15 Applying for Previous or Military Service Credit …
https://www.osc.ny.gov/retirement/publications/1523/applying-previous-or-military-service-creditTown of Pamelia – Financial Management (2015M-276)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management … The purpose of our audit was to evaluate the Towns financial management for the period …
https://www.osc.ny.gov/local-government/audits/town/2016/01/15/town-pamelia-financial-management-2015m-276DiNapoli: Bradford Fire Company Treasurer Pleads Guilty to Stealing $8,500 in Public Funds
… Former Bradford Volunteer Fire Company treasurer Sherry Hamilton pleaded guilty to Grand Larceny in the Fourth Degree … Attorney Brooks Baker. Their joint efforts discovered Hamilton misappropriated funds by taking "advance" payments … conceal her crimes. She was arrested in July 2016. "Sherry Hamilton abused her position of trust by turning company …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-bradford-fire-company-treasurer-pleads-guilty-stealing-8500-public-fundsBowmansville Volunteer Fire Association, Inc. - Financial Management (2015M-10)
… Volunteer Fire Association, Inc. is located in the Town of Lancaster in Erie County. The Fire Company, which has a five-member Board of … of a fire protection district located in the Town of Lancaster. The Town paid the Company approximately $1.14 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/03/08/bowmansville-volunteer-fire-association-inc-financialWest 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.pdfOpinion 2003-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … award program cannot exceed a monthly payment for life of twenty dollars for each year of firefighting service … award program for the active volunteer firefighters of the districts fire department …
https://www.osc.ny.gov/legal-opinions/opinion-2003-3