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Mottville Fire District - Budgeting and Financial Recordkeeping (2020M-26)
… or establish targeted funding levels for its reserve funds. The Treasurer did not maintain accurate and reliable …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/15/mottville-fire-district-budgeting-and-financial-recordkeeping-2020m-26Opinion 91-62
… , 308 NY 248). Therefore, since there is no constitutional bar to a village making a gift of unneeded real property to a …
https://www.osc.ny.gov/legal-opinions/opinion-91-62Lincoln Fire District – Financial Activities (2012M-228)
… an equipment capital reserve totaling $324,836 and a building capital reserve totaling $227,122. The … $71,873 for the equipment reserve and $118,429 for the building reserve. The District did not make any expenditures …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/lincoln-fire-district-financial-activities-2012m-228Great Neck Park District – Capital Assets (2025M-27)
Did Great Neck Park District District officials properly record and account for capital assets
https://www.osc.ny.gov/local-government/audits/district/2025/12/12/great-neck-park-district-capital-assets-2025m-27Opinion 93-21
… FIRE DISTRICTS -- Apparatus and Equipment (procedures for sale of) REFERENDUM -- Mandatory (need for to sell fire truck … district) PERSONAL PROPERTY -- Disposition (procedures for sale of unneeded truck by fire district) TOWN LAW, §176(23): … determination that a negotiated, rather than a public, sale of an unneeded pumper truck will yield the best price or …
https://www.osc.ny.gov/legal-opinions/opinion-93-21Local Government – 2023 Financial Condition Report
… limits levy increases to the lesser of 2 percent or the rate of inflation, with some exceptions. However, each local … expenditure historically, increasing at an average annual rate of 2.6 percent from LFYs 2011 to 2021, higher than the rate of growth in total expenditures at 1.8 percent. Fiscal …
https://www.osc.ny.gov/reports/finance/2023-fcr/local-governmentOpinion 2000-8
… health commissioner as partner with a member of a not-for-profit corporation providing home health care services to … 802(1)(f): A county public health commissioner who has a real estate partnership with a member of a not-for-profit …
https://www.osc.ny.gov/legal-opinions/opinion-2000-8State Comptroller DiNapoli Releases School District Audits
… School District – Extra-Classroom Activity (ECA) and Scholarship Funds (Chautauqua County) ECA and scholarship funds were not properly accounted for and … of duties and lack of written policies and procedures for scholarship funds allowed the former treasurer to use funds …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-school-district-auditsGovernor Cuomo and Comptroller DiNapoli Appoint First-Ever Decarbonization Advisory Panel
… the pension fund in a way that will secure retirement for hardworking New Yorkers and help support the overall … health of the state's economy and protect our environment for generations to come." "The New York State Common … by stimulating investment in clean technologies like solar, wind, and energy efficiency and is ensuring that New …
https://www.osc.ny.gov/press/releases/2018/03/governor-cuomo-and-comptroller-dinapoli-appoint-first-ever-decarbonization-advisory-panelState Comptroller DiNapoli Releases Municipal and School Audits
… government and school audits were issued. Roslyn Union Free School District – Information Technology (IT) Equipment … appropriately, they did not always safeguard IT equipment or maintain sufficiently detailed, up-to-date inventory … has not yet completed the statutorily required financial training and three board members completed the training …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-audits-0Opinion 97-22
… county governing board approval (Education Law, §6306[7]; La Corte v County of Rensselaer , 80 NY2d 232, 590 NYS2d 26). …
https://www.osc.ny.gov/legal-opinions/opinion-97-22State Comptroller DiNapoli Releases Municipal & School Audits
… card charges totaling $14,544 and 25 charges totaling $10,005 had purchase orders that were approved by the district … County) The assessor did not properly administer forest land, religious and veteran’s real property tax … entries reviewed, three were not properly recorded and 10 were not recorded in a timely manner, and no one …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-0Glen Cove City School District – Portable Electronic Devices and Conflict of Interest (2016M-285)
… Purpose of Audit The purpose of our audit was to review internal controls over information technology (IT) equipment and user access and to review potential conflicts of interest for the period July … office of new hires, keeping track of equipment assigned to employees and collecting equipment when an employee leaves …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/glen-cove-city-school-district-portable-electronic-devices-and-conflictCurrent Trends in the New York City Economy - September 2004
Employment is increasing, commercial real estate markets are improving, and the residential real estate market is continuing to boom.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-6-2005.pdfWoodbourne Fire District Audit Follow Up 2023M-98-F
… Fire District’s (District) progress, as of November 2025, in implementing our recommendations in the audit report … Woodbourne Fire Districts District progress as of November 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/03/woodbourne-fire-district-audit-follow-2023m-98-fBeaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)
… ensured that real property taxes and retiree health insurance contributions were properly collected, recorded and … The real property tax collections and retiree health insurance contributions we reviewed were properly collected, … money collected for real property taxes and retiree health insurance contributions. Although our testing did not …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-andState Comptroller DiNapoli Releases Municipal & School Audits
… lacked documentation to demonstrate that the charges were for a valid school purpose. Debit cards pose significant … lacked documentation to demonstrate that the charges were for a valid school purpose. In addition, none of the 186 … The former treasurer also did not file the required AFR for the last five fiscal years and the current year is …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-audits-1Vendor Responsibility Documentation
… Documentation requirements for state contracting entities …
https://www.osc.ny.gov/state-vendors/vendrep/vendor-responsibility-documentationDiNapoli Announces State Contract and Payment Actions for June 2016
… rate appeal settlement agreements and reimbursement litigation with residential health care facilities. $18.2 …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-announces-state-contract-and-payment-actions-june-2016Batavia City School District – Information Technology Equipment Inventory (2022M-74)
… and accurate IT equipment inventory or perform an annual physical inventory. Could not locate 229 staff computers and … comprehensive inventory list and perform an annual physical inventory. Reconcile the BOCES-owned inventory list …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/batavia-city-school-district-information-technology-equipment-inventory