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State Comptroller DiNapoli Releases Municipal Audits
… Sanitary District No. 14 and the Village of Morris . "In today's fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … or did not comply with the district's purchasing policy. In addition, credit card charges for conferences totaling …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… policies and procedures for enforcing unresolved traffic tickets. Town of Hempstead Sanitary District Number 14 – …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-audits-1NYS Comptroller DiNapoli, Steuben County District Attorney Baker, and NYS Police: Former Addison Official to Be Sentenced to Prison and Will Forfeit State Pension After Million Dollar Public Corruption Conviction
… full restitution of $1.1 million, and forfeit her public pension after being convicted of one felony count of … over her 19-year career. Stone’s forfeiture of her state pension as a result of her public corruption conviction will be the first pension forfeiture in New York state. “Public service is a …
https://www.osc.ny.gov/press/releases/2024/08/nys-comptroller-dinapoli-steuben-county-district-attorney-baker-and-nys-police-former-addisonComptroller DiNapoli Releases Municipal Audits
… his office completed audits of the Town of Blooming Grove , Village of Cayuga Heights , Greenville Fire District … spent appropriately and effectively.” Town of Blooming Grove – Board Oversight Over Recreation Cash Receipts (Orange … his office completed audits of the Town of Blooming Grove Village of Cayuga Heights Greenville Fire District 1 …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-0Opinion 90-32
… of building for highway department purposes) -- Highway Garage (referendum requirements for construction of) STREETS AND HIGHWAYS -- Highway Garage (construction - need for referendum) -- Highway … of bond proceeds pursuant to Highway Law, §142(4) (see 24 Opns St Comp, 1968, p 774; see also 1970 Opns St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-90-32Comptroller DiNapoli Releases Municipal Audits
… District , Lumberland Fire Department , Village of Mastic Beach , South Farmingdale Water District and the Village of … controls have not been established. Village of Mastic Beach – Treasurer’s Office and Credit Cards (Suffolk County) … Fire District Lumberland Fire Department Village of Mastic Beach South Farmingdale Water District and the Village of …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits-0XIV.5 Employee Award Programs – XIV. Special Procedures
… guest of their choice will receive meals valued at $19 per plate. Result - All costs associated with the awards and the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv5-employee-award-programsState Comptroller DiNapoli Releases Municipal Audits
… No. 2 – Financial Activities (Erie County) The board does not provide sufficient oversight over the treasurer, … reconciliations. The board reviews the check register, but does not review the bank reconciliations or canceled check … to adequately account for the unsold inventory and sale of bags or ensure that collections were deposited intact and in …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-auditsInformation Technology Governance Security Self-Assessment
The Security Self- Assessment is intended to help personnel responsible for the day-to-day management of IT operations exercise effective IT operation oversight. The Self-Assessment addresses key areas of IT internal controls such as policy, training, access and contingency planning.
https://www.osc.ny.gov/files/local-government/publications/pdf/IT-Governance-Self-Assessment-Form.pdfFinancial Outlook for the Metropolitan Transportation Authority
One year ago, the Metropolitan Transportation Authority’s (MTA) finances were in the best condition in years with all five years of its financial plan balanced as a result of new revenues approved by the State fiscal year 2023-24 enacted budget.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-17-2025.pdfMiddlesex Fire District – Fiscal Transparency (2025M-130)
Did the Middlesex Fire District (District) Secretary/Treasurer (Treasurer) provide monthly and annual financial reports to the Board of Fire Commissioners (Board) and prepare and file the required annual financial report (AFR) with the Office of the State Comptroller (OSC)?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/middlesex-fire-district-2025-130.pdfChittenango Central School District – Audit Follow-Up (2023M-155-F)
The purpose of our review was to assess the Chittenango Central School District’s (District) progress as of October 2025, in implementing our recommendations in the audit report Chittenango Central School District – Information Technology (2023M-155), released in March 2024.
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/chittenango-central-school-district-2023-155-f.pdfOpinion 90-33
… In the absence of the village mayor at a village board meeting, the deputy mayor has the power to appoint village … Village Law, in the absence of the village mayor at the meeting of the village board of trustees, the deputy village … one of the village trustees as deputy mayor at the annual meeting. That paragraph further provides that the deputy …
https://www.osc.ny.gov/legal-opinions/opinion-90-33Comptroller DiNapoli Releases Municipal Audits
… designed. Claims were reviewed and approved by a trustee serving as treasurer but none were audited and approved by …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … , East Kingston Volunteer Fire Company , Village of East Rockaway , Herkimer County and the Village of New Paltz . "In … information on 140,000 state contracts, visit Open Book New York . The easy-to-use website was created to promote …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… Town of Carrollton , Forks Fire District #3 , City of Long Beach and the Montezuma Volunteer Fire Department . "In … reserve balances increased by $470,000. City of Long Beach – Budget Review (Nassau County) Significant revenue and … Town of Carrollton Forks Fire District 3 City of Long Beach and the Montezuma Volunteer Fire Department …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 94-11
… 12, 1994 Raymond F. Concannon, Esq., Attorney at Law North Merrick Fire District …
https://www.osc.ny.gov/legal-opinions/opinion-94-11Opinion 89-54
… part of the general levy for town purposes (see 1986 Opns St Comp No. 86-45, p 74). Your inquiry does not indicate … studies and surveys relative thereto" (GML, §6-c[1][b][1]). The procedures for establishing and expending moneys … §§11.00, 35.00; see also 1989 Opns St Comp No. 89-25, p 56; 1988 Opns St Comp No 88-62, p 123; 1988 Opns St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-89-54Opinion 88-67
… the opinion. CONFLICTS OF INTEREST -- Legal Services (law partner of village mayor hired as village attorney) GENERAL … LAW, §800(3); VILLAGE LAW, §4-400(1)(c): If a law partner of a village mayor is appointed to the position of … meaning of General Municipal Law, §800(3) if the mayor's partner is hired independently of the partnership and is paid …
https://www.osc.ny.gov/legal-opinions/opinion-88-67Opinion 2012-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether a member of a town board of assessment review who is the sole proprietor of a company that sells highway products …
https://www.osc.ny.gov/legal-opinions/opinion-2012-1