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Nanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)
… Background The Nanticoke Volunteer Fire Department was a not-for-profit organization which was located in the Towns of Nanticoke and Lisle in Broome County. The … of our audit, the Department ceased operations and is currently awaiting dissolution from the State Attorney …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-fundsMerrick Union Free School District – Financial Management (2024M-64)
… the statutory limit on surplus fund balance and can result in taxpayers being taxed more than necessary. Specifically, … Overestimated appropriations by an annual average of $1.7 million (3.3 percent) and, as a result, Consistently appropriated an average of $1.6 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/merrick-union-free-school-district-financial-management-2024m-64Village of Penn Yan – Water Treatment Plant Overtime (2025M-6)
… overtime earnings. For the period June 1, 2021 through November 22, 2024, we determined that: The WTP operators …
https://www.osc.ny.gov/local-government/audits/village/2025/07/25/village-penn-yan-water-treatment-plant-overtime-2025m-6Comptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced his office completed audits of the Ballston Area Recreation Commission , Longwood Public Library and the Upper Mohawk Valley Regional Water Board . … from the soccer concession stand. Longwood Public Library – Bank Account Management (Suffolk County) Library …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-0City of Salamanca – Selected Financial Activities (2015M-284)
… overdue real property taxes and ambulance service charges for the period April 1, 2013 through September 10, 2015. … within the Allegany Territory of the Seneca Nation, in Cattaraugus County. The City, which has approximately … flow analyses and did not submit casino revenue claims in a timely manner to the Seneca Nation. The Comptroller did …
https://www.osc.ny.gov/local-government/audits/city/2016/03/04/city-salamanca-selected-financial-activities-2015m-284State Agencies Bulletin No. 1125
… issued by the IRS to certain resident and nonresident aliens, their spouses and their dependents. ITINs must be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1125-new-national-id-field-editsSchool Districts’ Energy Performance Contracts (2015-MR-1)
… Half Hollow Hills Central School District [pdf] , Island Trees Union Free School District [pdf] , Manhasset Union Free … with an energy service company (ESCO) for energy services in which energy services are installed, maintained or managed … energy efficiency of, or produce energy for, a facility in exchange for a portion of the energy savings or revenues. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/06/school-districts-energy-performance-contracts-2015-mr-1Town of Delhi - Highway Department Leave Records (2020M-53)
… injury, which resulted in an overpayment of his health and dental premiums of $6,411. The 2018 and 2019 leave balances …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-delhi-highway-department-leave-records-2020m-53Comptroller DiNapoli Releases Municipal Audits
… Industrial Development Agency , Middle Country Public Library and Otsego County . “In today’s fiscal climate, … incentives provided to businesses. Middle Country Public Library – Treasurer (Suffolk County) The treasurer does not … board. In addition, the treasurer’s status, as either a library officer or independent contractor, is unclear. …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-2Comptroller DiNapoli Releases Municipal Audits
… Over Financial Activities (Cattaraugus County) The board does not provide adequate oversight of the company’s …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-1Galen-Clyde Joint Fire District – Board Oversight and Information Technology (2014M-329)
… 15, 2014. Background The Galen-Clyde Joint Fire District is a district corporation of the State, distinct and separate … from the Town of Galen and the Village of Clyde, located in Wayne County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/21/galen-clyde-joint-fire-district-board-oversight-and-information-technologyDiNapoli: Tax Cap Nears Two Percent for 2018
… Property tax levy growth for local governments with fiscal years that … Comptroller Thomas P. DiNapoli. This figure affects the tax cap calculations for all counties, towns, fire districts, 44 cities and 10 villages. "After two years of tax growth being limited to less than one percent, inflation …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-tax-cap-nears-two-percent-2018Comptroller DiNapoli Releases Municipal Audits
… of Tivoli , Village of Tuckahoe and the City of Yonkers . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Former Treasurer Arrested in Village of Millport Theft
… Former Village of Millport Treasurer Dawn Haverley was arrested for felony grand larceny Monday after an investigation and … Thomas P. DiNapoli. "Ms. Haverley took advantage of her position and abused the public's trust by pocketing … Former Village of Millport Treasurer Dawn Haverley was arrested for felony …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-former-treasurer-arrested-village-millport-theftVillage of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)
… an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records and reports, Filed the required … (OSC), and Reported the results of the Village’s fiscal activities to the public in a transparent manner. … entries totaling $5.5 million were not properly recorded. For example, payroll and health insurance amounts, and the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19Comptroller DiNapoli Releases Municipal Audits
… Financial Operations (Saratoga County) The company’s audit committee did not audit the bills or review the treasurer’s … checks or bank reconciliations. Furthermore, the audit committee includes the treasurer which negates the internal … County) The board did not adopt a financial management policy and town officials have not developed procedures to …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-audits-1Opinion 88-13
… officer and stockholder of more than 5% of the outstanding stock of an insurance agency would have a prohibited conflict … is the vice-president and holder of 19.7% of the voting stock of an insurance company which provides insurance … provides an exception for interests arising as a result of stock ownership or control if less than 5% of the outstanding …
https://www.osc.ny.gov/legal-opinions/opinion-88-13DiNapoli: Hate Crimes Surged in New York Over the Last Five Years
… to address the increase in hate crimes, and identified key policy areas, including education, mental health …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-hate-crimes-surged-new-york-over-last-five-yearsRequest for Retirement Allowance Data for Firefighters Paid Pursuant to Section 207-a of the General Municipal Law (PF6302)
To obtain information concerning the Accidental and Performance of Duty Disability Retirement Benefits as a basis to adjust the salary being paid to a firefighter pursuant to Section 207-a of the General Municipal Law, NYSLRS employers use form PF6302.
https://www.osc.ny.gov/files/retirement/forms/pdf/pf6302.pdfLong Island Rail Road: On-Time Performance by the Numbers - April 2017
The Long Island Rail Road (LIRR) is the largest commuter railroad in the nation.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-1-2018.pdf