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City of Norwich – Physical Accessibility to Programs and Services (S9-24-35)
… at the proper length and height. Four components at the Fire Station, such as a portion of the Code Enforcement …
https://www.osc.ny.gov/local-government/audits/city/2025/02/07/city-norwich-physical-accessibility-programs-and-services-s9-24-35City of Auburn – Physical Accessibility to Programs and Services (S9-24-31)
… Seven components at the Fire Station, such as accessible signs identifying restrooms. Seven components at the Police Station, such as van accessible parking spaces and signs at accessible parking spaces. Recommendation City …
https://www.osc.ny.gov/local-government/audits/city/2025/02/07/city-auburn-physical-accessibility-programs-and-services-s9-24-31Danby Fire District – Claims Audit (2020M-149)
Determine whether the Board of Fire Commissioners (Board) of the Danby Fire District (District) adequately audited claims to ensure purchases had supporting documentation and were proper District expenditures.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/danby-district-2020-149.pdfCopiague Fire District – Procurement (2020M-114)
Determine whether Copiague Fire District (District) officials used a competitive process to procure goods, services and professional service providers and ensured that no conflict of interest existed in the procurement process.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/copiague-district-2020-114.pdfFranklin-Treadwell Fire District – Disbursements (2021M-16)
Determine whether Franklin-Treadwell Fire District (District) officials provided adequate oversight to ensure disbursements were authorized, supported and for appropriate District purposes.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/Franklin-Treadwell-FD.pdfIslip Fire District – Capital Assets (2020M-3)
Determine whether District officials maintain and monitor accurate inventory records to safeguard District assets.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/islip-2020-3.pdfArlington Fire District - Purchasing (2018M-43)
… no recommendations as a result of this audit. … Arlington Fire District Purchasing 2018M43 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/15/arlington-fire-district-purchasing-2018m-43Cortlandville Fire Department – Internal Controls (2014M-3)
… controls over the Department’s financial operations for the period January 1, 2012 through November 8, 2013. … is operated in accordance with its by-laws and governed by a seven-member Board of Directors. The Department’s revenues … records as required by the by-laws. Seven electronic payments totaling $2,284 did not have adequate supporting …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/cortlandville-fire-department-internal-controls-2014m-3Comptroller DiNapoli Releases Municipal Audits
… the Village of South Glens Falls , the Woodgate Volunteer Fire Department and a budget review of the City of Yonkers . … in unrestricted fund balance deficits. Woodgate Volunteer Fire Department – Controls Over Financial Activities (Oneida … the Village of South Glens Falls the Woodgate Volunteer Fire Department and a budget review of the City of Yonkers …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-2State Comptroller DiNapoli Releases Municipal Audits
… of the Village of Dansville , Town of Moreau , New Hope Fire Department , Real Property Tax Exemptions Administration … part-town highway, sewer and water funds. New Hope Fire Department – Board Oversight (Cayuga County) The board … audits of the Village of Dansville Town of Moreau New Hope Fire Department Real Property Tax Exemptions Administration …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-audits-1Opinion 93-11
… issues discussed in the opinion. BONDS AND NOTES -- Debt Limit (computation of with respect to installment purchase … LAW, §109-b(6)(c); LOCAL FINANCE LAW, §104.00: The term "outstanding indebtedness" as used in General Municipal … law. This is in reply to your inquiry asking whether the term "outstanding indebtedness" as used in General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-93-11State Comptroller DiNapoli Releases Municipal Audits
… , Town of Saratoga and the Vischer Ferry Volunteer Fire Company . “In today’s fiscal climate, budget … segregate these duties. Vischer Ferry Volunteer Fire Company – Cash Disbursements (Saratoga County) The board … Facility Town of Saratoga and the Vischer Ferry Volunteer Fire Company …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… County Water and Sewer Authority , Chautauqua Utility District , City of Glen Cove , Town of Minerva , Pine City … climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By … increasing overall costs. For access to state and local government spending, public authority financial data and …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… announced his office completed audits of Center Moriches Free Public Library , Town of Harmony , Village of Hillburn , … , Mount Vernon IDA , Town of Villenova and the Westmere Fire District . “In today’s fiscal climate, budget … spent appropriately and effectively.” Center Moriches Free Public Library – Budgeting and Cash Receipts (Suffolk …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-2DiNapoli Releases Municipal Audits
… equipment purchased was then shipped to the town’s former video supply contractor. The supervisor was unable to verify …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-municipal-auditsWhat is the Real Property Tax Cap?
Find information on Real Property Tax Cap below
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capStatistical and Information
… consists of statistical tables on revenues, expenditures and debt for each municipality, school district, fire district and joint activity in the State. This data is comparable to … Real Property Taxes (2000 - 2012) [Data in PDF and Excel] - Comprehensive statistics and pertinent …
https://www.osc.ny.gov/local-government/publications/statistical-and-informationArkville Fire District – Internal Controls Over Financial Activities (2015M-65)
Arkville Fire District Internal Controls Over Financial Activities 2015M65
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/03/arkville-fire-district-internal-controls-over-financial-activities-2015m-65Orange Lake Fire District – Budgeting Practices (2015M-146)
… 1, 2014 through April 30, 2015. Background The Orange Lake Fire District is located in the Town of Newburgh, Orange … funds necessary to fund planned purchases. … Orange Lake Fire District Budgeting Practices 2015M146 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/orange-lake-fire-district-budgeting-practices-2015m-146Fort Hunter Fire District – Capital Reserve Funds (2022M-202)
… - pdf] Audit Objective Determine whether the Fort Hunter Fire District (District) Board of Commissioners (Board) … planned to initiate corrective action. … audit Fort Hunter fire district capital reserve funds …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/fort-hunter-fire-district-capital-reserve-funds-2022m-202