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Buffalo 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.pdf

Children’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.pdf

Aspire of Western New York – Compliance With the Reimbursable Cost Manual

… determine whether the costs reported by Aspire of Western New York (Aspire) on its Consolidated Fiscal Report (CFR) … Determine whether the costs reported by Aspire of Western New York on its CFR were properly calculated adequately …

https://www.osc.ny.gov/state-agencies/audits/2014/12/29/aspire-western-new-york-compliance-reimbursable-cost-manual

Richburg-Wirt Fire District – Board Oversight (2025M-73)

… [read complete report – pdf] Audit Objective Did the Richburg-Wirt Fire District (District) Board of Fire Commissioners (Board) provide adequate oversight of … Audit Period January 1, 2023 – April 29, 2025 We extended the audit period through October 6, 2025, to review fiscal …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/richburg-wirt-fire-district-board-oversight-2025m-73

Opinion 2003-3

… This opinion represents the views of the Office of the State Comptroller at the time it was … and Duties (maximum benefit under defined benefit service award program) VOLUNTEER FIREFIGHTERS -- Service Award … fire district may establish a defined benefit plan service award program for the active volunteer firefighters of the …

https://www.osc.ny.gov/legal-opinions/opinion-2003-3

Tier 2, 3, 5 and 6 Death Benefits – New Career Plan

… New Career Plan information for PFRS Tier 1 2 3 Article 11 5 …

https://www.osc.ny.gov/retirement/publications/1515/tier-2-3-5-and-6-death-benefits

Plymouth Fire District – Controls Over Financial Activity (2014M-211)

… distinct and separate from the Town of Plymouth, located in Chenango County. The District is governed by a five-member …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/plymouth-fire-district-controls-over-financial-activity-2014m-211

Town of Phelps – Financial Management (2015M-70)

… Purpose of Audit The purpose of our audit was to review the Town’s financial management practices for the … adequate policies and procedures or financial plans to govern budgeting practices. Although the District has four … Recommendations Establish written policies and procedures to govern the budgeting process. Develop formal plans for …

https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-phelps-financial-management-2015m-70

DiNapoli Releases Bond Calendar for Third Quarter

Comptroller DiNapoli announced a tentative schedule for the planned bond sales for the state NYC and their public authorities during the 3rd quarter

https://www.osc.ny.gov/press/releases/2020/07/dinapoli-releases-bond-calendar-third-quarter

DiNapoli: Some Affordable Apartments for Seniors Left Vacant for Years

… those next in line are not passed over and that available apartments don’t sit vacant.” The NYC HPD is the largest … on senior housing, including the Senior Affordable Rental Apartments Program (SARA), the federal Section 202 Supportive … — Bensonhurst Housing for the Elderly in Brooklyn. Vacant Apartments At HANAC in Corona, Queens, auditors found six …

https://www.osc.ny.gov/press/releases/2023/07/dinapoli-some-affordable-apartments-seniors-left-vacant-years

Long Lake Fire District No. 1 – Controls Over Financial Activities (2014M-272)

… distinct and separate from the Town of Long Lake, in Hamilton County. The Board of Fire Commissioners consists of …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/long-lake-fire-district-no-1-controls-over-financial-activities-2014m-272

Pittsfield Fire District – Board Oversight (2016M-305)

… Purpose of Audit The objective of our audit was to examine internal controls over the … Pittsfield Fire District is a district corporation of the State, distinct and separate from the Town of Pittsfield, in …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/12/09/pittsfield-fire-district-board-oversight-2016m-305

West 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.pdf

Terryville Fire District – Treasurer’s Duties (2017M-136)

… Key Finding The Board does not review the biweekly payroll until after the Treasurer distributes payroll checks. Key Recommendation Review and certify each payroll before the Treasurer distributes the paychecks. …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/09/08/terryville-fire-district-treasurers-duties-2017m-136

Locust Valley Water District – Budgeting (2013M-179)

… Valley Water District is located in the Town of Oyster Bay, in Nassau County. The District is governed by an elected … years’ budgets. Had the Board had a fund balance policy in place budget estimates could have been more realistic, …

https://www.osc.ny.gov/local-government/audits/district/2013/09/06/locust-valley-water-district-budgeting-2013m-179

DiNapoli Releases Review of Executive Budget

… would be set aside for reserves, but only $920 million or 18% would be to restricted reserves, despite an allowed … pass-through entity tax and the authorization for mobile sports betting. The Executive Budget includes revenue actions …

https://www.osc.ny.gov/press/releases/2022/02/dinapoli-releases-review-executive-budget