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Montrose Fire District – Claims Auditing (2025M-53)
… (Board) properly audit claims? Audit Period January 1, 2023 – August 31, 2024 Understanding the Audit Area The … for a proper fire district purpose. Purchases made using credit cards are also subject to claims audit and approval. … included purchases totaling $32,896 made with District credit cards. Audit Summary We reviewed 166 claims totaling …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/17/montrose-fire-district-claims-auditing-2025m-53DiNapoli: Audit Finds Additional $150,000 Stolen by Beekman Town Official
… Comptroller Frederick D. Knapp Jr. pleaded guilty to grand larceny in the second degree Friday in Dutchess County … recreation department. Knapp previously pleaded guilty to grand larceny for stealing $390,178 by using the town’s … Beekman Comptroller Frederick D Knapp Jr pleaded guilty to grand larceny in the second degree after an audit and …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-audit-finds-additional-150000-stolen-beekman-town-officialOpinion 2001-2
… be credited with twenty-five points); (granting of points for one activity conditioned upon accumulation of points in … greater than the statutory minimum in order to qualify for the twenty-five points for that activity; and (3) A … system, points must be granted to firefighters meeting the criteria for that activity. It is our opinion that article …
https://www.osc.ny.gov/legal-opinions/opinion-2001-2Opinion 92-48
… establish a mandatory reserve fund if the proceeds of the sale of the improvement are used to pay or provide for the construction, reconstruction, acquisition or … and interest due on the indebtedness could be used for any lawful municipal purpose. Based on the requirement in …
https://www.osc.ny.gov/legal-opinions/opinion-92-48DiNapoli Urges NYC to Shore Up Rainy-Day Fund
… In a report released today , New York State Comptroller Thomas … and the city council not only have an opportunity to build these reserves in the near term, but also to shape the … the presentation of the city’s budget. The city’s plan to build up the fund so soon after its creation is prudent. …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-urges-nyc-shore-rainy-day-fundChazy Union Free School District – Lead Testing and Reporting (S9-25-13)
… Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in … to test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and … to December 31, 2020 (extended to June 30, 2021 due to the COVID-19 pandemic). Cycle Three: January 1, 2023 to …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/chazy-union-free-school-district-lead-testing-and-reporting-s9-25-13Poland Central School District – Lead Testing and Reporting (S9-25-20)
… children’s growth, causing learning and behavioral issues or causing hearing and speech problems which can lead to … lead exposure in all potable water outlets as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 … District officials did not properly identify report or implement needed remediation to reduce lead exposure in …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/poland-central-school-district-lead-testing-and-reporting-s9-25-20DiNapoli: Fulton County Snowmobile President Arrested for Stealing Over $8,000 From Nonprofit
… organization. “Chad Daley allegedly violated the trust of club members and his community to serve his own ends,” said … stole $4,155 in checks made payable to the “Snowdrifters Club” by depositing them into his own personal bank account. …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-fulton-county-snowmobile-president-arrested-stealing-over-8000-nonprofitCollection of Petroleum Business Tax and Motor Fuel Excise Tax (Follow-Up)
… included in our initial audit report, Collection of Petroleum Business Tax and Motor Fuel Excise Tax ( 2018-S-28 ). About the Program Petroleum Business Tax (PBT) is paid by registered … is 8 cents per gallon. An additional .05 cent-per-gallon petroleum testing fee is imposed on gasoline and similar …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/collection-petroleum-business-tax-and-motor-fuel-excise-tax-followDiNapoli: Former Poestenkill Employee Charged With Stealing $3,000 From Town
… said. “This type of crime steals from the taxpayer, and my office is committed to justice for those that have squandered … official misconduct. She was arraigned in Town of Schodack Court and was released on her own recognizance. She is due back in court on April 12. The charges filed in this case are merely …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-former-poestenkill-employee-charged-stealing-3000-townCity of Troy – Budget Review (B20-5-11)
… [ read complete report ] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2021 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, is authorized to issue … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/city/2020/11/06/city-troy-budget-review-b20-5-11City of New Rochelle - Elevator Inspections (2018M-62)
… officials ensured that elevators were inspected as required by the New York State Uniform Fire Prevention and … officials ensured that elevators were inspected as required by code or local law as applicable …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-new-rochelle-elevator-inspections-2018m-62XI.2.O Contracts with Not-for-Profit Organizations – XI. Procurement and Contract Management
… Article 7-A of the Executive Law requires, with certain exemptions 1 , that charitable organizations register with the Office of the Attorney General (OAG). In addition, the Estates, Powers … Article 7a of the Executive Law requires with certain exemptions that …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2o-contracts-not-profit-organizationsSteuben County – Safeguarding Computerized Data (2025M-96)
… to look at all network user accounts, permissions and security settings. Understanding the Audit Area County … Technology (IT Director) serves as the Chief Information Officer (CIO) and oversees the IT department and computerized … Provide periodic information security awareness training, and Ensure network user accounts were properly …
https://www.osc.ny.gov/local-government/audits/county/2025/12/19/steuben-county-safeguarding-computerized-data-2025m-96Protection of Managed Pollinators (Honey Bees) (Follow-Up)
… (Honey Bees) (Report 2021-S-40 ). About the Program Wild and managed pollinators are critically important to the health of New York State’s environment and agricultural economy. The … the New York State Pollinator Protection Plan (Plan) to address the high loss of pollinators in the State. According …
https://www.osc.ny.gov/state-agencies/audits/2024/07/12/protection-managed-pollinators-honey-bees-followState Comptroller DiNapoli and Commission on Independent Colleges and Universities President Brabham Op-Ed: When Federal Policy Undermines College Access, New York Pays the Price
… access to graduate education is cut off, the loss is not only fewer degrees, but a weakened talent pipeline that …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-and-commission-independent-colleges-and-universities-president-brabham-opTown of Sidney – Budget Review (B4-15-18)
… recommendations contained in the 2014 budget review letter. The Town’s preliminary budget complies with the … There are no recommendations in this budget review letter. …
https://www.osc.ny.gov/local-government/audits/town/2015/10/26/town-sidney-budget-review-b4-15-18Town of Deerpark – Budget Review (B6-14-17)
… the significant revenue and expenditure projections in the Town’s preliminary budget for the 2015 fiscal year are reasonable. Background The Town of Deerpark, located in Orange County, issued debt totaling $868,000 to liquidate the accumulated deficit in the Town’s general and highway funds as of December 31, …
https://www.osc.ny.gov/local-government/audits/town/2014/10/31/town-deerpark-budget-review-b6-14-17DiNapoli: Livingston County Woman Arrested for Theft of Deceased Mother's Pension Payments
… New York State Comptroller Thomas P. DiNapoli, Livingston … County District Attorney Gregory J. McCaffrey, and the New York State Police today announced the arrest of Patricia Chatley, 59, of Nunda, New York for allegedly stealing over $34,500 of her mother’s …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-livingston-county-woman-arrested-theft-deceased-mothers-pension-paymentsPublic Safety – 2022 Financial Condition Report
… dropped 2.2 percent. Property crimes include: Burglary (down 16.6 percent to its 2019 number following the same percentage jump in 2020); Larceny (down 1.3 percent); and Motor vehicle theft (rising for the … which include: 44 State correctional facilities (down from 50 following the closure of six State Department of …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-safety