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Clarendon Fire Company – Financial Activities (2023M-50)

… financial records for each fundraising event and hall rental activity and ensure credit card charges are supported …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/08/04/clarendon-fire-company-financial-activities-2023m-50

Hannibal Fire Company – Misappropriation of Funds (2023M-59)

… seek recovery of misappropriated funds from the Company’s insurance provider and consult with legal counsel regarding …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59

Islip Fire District – Disbursements (2020M-9)

Determine whether disbursements were made in compliance with New York State General Municipal Law and the District’s policies.

https://www.osc.ny.gov/files/local-government/audits/2021/pdf/islip-2020-9.pdf

Opinion 98-9

… for the collection of such fees and charges, or formulate rules and regulations for the collection thereof by the … the collection of such fees and charges or may formulate rules and regulations for the collection thereof by the … assessed against the properties within the district on an ad valorem basis (see 1993 Opns St Comp No. 93-26, p 46). …

https://www.osc.ny.gov/legal-opinions/opinion-98-9

Averill Park No. 2 Fire District – Controls Over Financial Activity (2014M-183)

… of the State, distinct and separate from the Town of Sand Lake in Rensselaer County. The District, which is governed by …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/averill-park-no-2-fire-district-controls-over-financial-activity-2014m-183

Town of Alabama – Town Clerk Operations (2013M-369)

… The Town is located in Genesee County and is governed by a five-member Town Board. The Town’s 2013 general, …

https://www.osc.ny.gov/local-government/audits/town/2014/03/14/town-alabama-town-clerk-operations-2013m-369

Cortlandville Fire District – Credit Cards (2020M-57)

… complete report - pdf ] Audit Objective Determine whether credit card purchases were adequately supported, for appropriate purposes and paid timely. Key Findings The Board approved credit card charges totaling $18,124 without adequate … Determine whether credit card purchases were adequately supported for …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/10/cortlandville-fire-district-credit-cards-2020m-57

Overview – Special 20- and 25-Year Plans

… The New York State Budget enacted in April 2025 resulted in two new sections of the Retirement and … 5 members and Tier 6 members who joined before July 1, 2025. Section 383-f of the RSSL provides a new 25-year plan, … be beneficial for every member . Before submitting a plan election form, it’s important to speak with a NYSLRS …

https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/overview

State Comptroller DiNapoli Releases Municipal & School Audits

… workbooks, nor did they perform annual inventory counts at year-end. As a result, officials were not aware of the large … of $141,791,700. Brentwood Union Free School District – Information Technology (IT) (Suffolk County) The board and … district officials did not adequately monitor nonstudent network user accounts, provide IT security awareness training …

https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-audits

State Comptroller DiNapoli Releases Municipal Audits

… , Franklinville Joint Fire District , City of Glens Falls , Town of Palatine , Town of St. Armand , Sullivan … that were audited and approved for payment. City of Glens Falls – Water and Wastewater System Cybersecurity (Warren … of Corning Franklinville Joint Fire District City of Glens Falls Town of Palatine Town of St Armand Sullivan County and …

https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits-1

Comptroller DiNapoli Releases Municipal Audits

… , Town of Willsboro and the York Fire Department . “In today’s fiscal climate, budget transparency and … engaging the services of professional service providers. In addition, the board did not properly authorize all tuition … Although the clerk-treasurer reviews each individual claim on the abstracts, the board reviews and approves the …

https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-0

State Comptroller DiNapoli Releases Audits

… analyses and to provide meaningful information to the municipalities. Such information could potentially assist … multiple internal control weaknesses related to CUNY's use of bank accounts. These weaknesses impacted various … bank accounts and expenditures. Auditors also found that as of June 30, 2016, CUNY's Money Market balances of …

https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-audits