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Mattituck Fire District – Claims Audit (2025M-48)
… [read complete report – pdf] Audit Objective Did the Board of Fire Commissioners (Board) of the Mattituck Fire District (District) effectively audit … 30, 2024 Understanding the Audit Area An effective audit of claims is often the last line of defense for preventing …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/mattituck-fire-district-claims-audit-2025m-48York Central School District – Lead Testing and Reporting (S9-25-19)
… of their potable water outlet sampling on the District’s website. This final report includes seven recommendations to … audit report. The CAP should be posted on the District’s website for public review. 1 Lead Exposure Symptoms and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/york-central-school-district-lead-testing-and-reporting-s9-25-19Village of Sherburne – Budgeting (2025M-83)
… Objective Did the Village of Sherburne (Village) Board of Trustees (Board) develop realistic budgets? Audit Period … Did the Village of Sherburne Village Board of Trustees Board develop realistic budgets …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-sherburne-budgeting-2025m-83State Comptroller DiNapoli Releases Municipal & School Audits
… government and school audits were issued. Northeastern Clinton Central School District – Transportation State Aid (Clinton County) District officials did not accurately apply … (Clinton County) District officials did not properly bill tuition for nonresident foster care students enrolled at …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… audits were issued. County of Putnam – Recreation and Golf Course Collections The county’s parks and recreation department and golf course did not always record, deposit, remit … do not have assurance that all collections at the golf course were properly accounted for and deposited. …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal Audits
… tax either used incorrect assessment values or tax rates and had an inconsistent payment calculation process … Clerk (Essex County) The clerk did not properly record, deposit, remit or report collections. As a result, officials … appropriations of approximately $243,400 for social security payments which are likely underestimated by …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Clarence Public Library , Village of Fort Johnson , Town … P DiNapoli today announced his office completed audits of the Clarence Public Library Village of Fort Johnson Town …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-audits-0Freedom of Information Law (FOIL)
… 15th floor Office of the State Comptroller 110 State Street Albany, NY 12236-0001 Fax: 518-473-8940 In Person: … Written requests may be submitted in person at OSC’s main office at 110 State Street in Albany, New York, between … 9:00 a.m. and 5:00 p.m. on weekdays. Upon entering the main entrance, advise security that you are visiting to …
https://www.osc.ny.gov/help/foilMachias Fire District – Financial Operations (2026M-14)
… [read complete report – pdf] Audit Objective Did the Machias Fire District (District) Board of Fire Commissioners (Board) and Treasurer properly manage the District’s financial operations? Audit Period January 1, 2024 – May 31, 2025. We extended the audit period back to fiscal year 2023 to review fixed …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/29/machias-fire-district-financial-operations-2026m-14DiNapoli: Problems Persist at Many Hotels and Motels Used to House Homeless
… state and found that 13 only recently became aware of the legal requirement to perform six-month inspections – a … site visits, OTDA officials detailed organizational, legal, and administrative functions that only indirectly … contracts, visit Open Book New York . The easy-to-use website was created to promote transparency in government and …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-problems-persist-many-hotels-and-motels-used-house-homelessOpinion 90-29
… OFFICERS AND EMPLOYEES -- Restitution Agency (deposit of unclaimed funds) MUNICIPAL FUNDS -- Unclaimed restitution payments (transfer to general fund not … restitution agency may not deposit into its general fund unclaimed restitution payments collected by the county …
https://www.osc.ny.gov/legal-opinions/opinion-90-29Opinion 88-60
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … LAW, §§1-102(1); 4-412: An agreement to operate a facility at a park which is termed a license or concession, but which, in … as a license or concession to operate a facility at a village park would constitute a lease of park property …
https://www.osc.ny.gov/legal-opinions/opinion-88-60Opinion 98-14
… This opinion represents the views of the Office of the State Comptroller at the time it was … law, supersede these budget estimate requirements. You ask whether the annual budget estimate submitted by a town … You ask whether the annual budget estimate submitted by a town …
https://www.osc.ny.gov/legal-opinions/opinion-98-14Selected Management and Operations Practices
… Executive Summary The New York Power Authority (NYPA) is a public authority created in 1931 … of New York signed into law the ReCharge New York (RNY) power program as part of Chapter 60 (part CC) of the Laws of … These errors and inconsistent application of the RNY model resulted in applicants’ scores being ranked …
https://www.osc.ny.gov/state-agencies/audits/2016/08/01/selected-management-and-operations-practicesDiNapoli: Wall St. Profits Return to Pre-Pandemic Levels
… down in 2022, leading firms are reviewing staffing and office space needs and a prolonged downturn could negatively impact … of which securities is a major contributor, is the largest office space tenant in the city. Therefore, activity in the …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-wall-st-profits-return-pre-pandemic-levelsDiNapoli Report Finds Big Five School Districts' Use of Pandemic Aid Reflects Different Priorities
… New York’s five largest school districts received $8.6 billion in … City, Yonkers, Buffalo, Syracuse and Rochester, the “Big Five” school districts in New York, as well as national peer … existing seats are of high-quality. None of the other Big Five districts planned to use more than two percent for early …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-report-finds-big-five-school-districts-use-pandemic-aid-reflects-different-prioritiesOpinion 90-53
… (authority to contract out functions of village road commissioner) -- Permissible Functions (discretionary … Contractor (authority to contract out functions of village road commissioner) FEES -- Retention of (by independent … to perform the functions of a building inspector or deputy road commissioner. A village may, however, contract with a …
https://www.osc.ny.gov/legal-opinions/opinion-90-53State Agencies Bulletin No. 502
… Pay, using the Action/Reason, Leave Without Pay/ WPS (WC 60% Sup) . Note : It is vital that agencies report the … to work. The Action/Reason of Return from Leave/RPS (Rein WC 60% Sup) must be used. To assist agencies with reporting … the Reinstatement 4/1/86-6/30/92 Leave of Absence/ WSP (WC Sup) Return from Leave/ RSP (Rein WC Sup) 7/1/92-6/30/04 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/502-eligibility-and-processing-instructions-workers-compensationDiNapoli Audit Praises Waterville Central School District
… to work in schools until they receive proper background clearance, Waterville is setting an example for other … the appropriate employee background checks and updated clearance requests with SED, the school may not be notified … Madison in Madison County. The final report can be found online at: …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-audit-praises-waterville-central-school-districtComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Halcottsville Fire Department , Town of Rush , Willsboro Fire Department and the Child Protective Service units in the counties of Dutchess , Livingston , Niagara , Oneida , …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-1