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Fire District Information
… District Audit Reports Fire Company Audit Guidance [pdf] Model RFP for Professional Auditing Services [docx] Internal … Report with OSC Length of Service Award Programs (LOSAP) Model Notes: Defined Contribution Programs [pdf] Defined … [pdf] OSC's Academy for New York State’s Local Officials Model Code of Ethics for Fire Districts [docx] …
https://www.osc.ny.gov/local-government/resources/fire-district-informationDiNapoli Report Analyzes Regional Trends in Education for School Districts Outside New York City
… A new report by New York State Comptroller Thomas P. DiNapoli shows the challenges faced by the state’s school districts … A new report by New York State Comptroller Thomas P DiNapoli shows the challenges faced by the states school districts …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-report-analyzes-regional-trends-education-school-districts-outside-new-york-cityLaurens Central School District - Cafeteria Operations and Reserves (2018M-111)
… The school lunch fund has stabilized operating losses and reduced dependence on general fund subsidies. The Board … District officials should perform a cost-per-meal analysis and continue to identify potential efficiencies that will … The Board should: Review the reserve balances and determine if the amounts are reasonable and necessary. If …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/laurens-central-school-district-cafeteria-operations-and-reserves-2018mDiNapoli Calls on Aetna to Disclose Corporate Political Spending
… New York State Comptroller Thomas P. DiNapoli today urged Aetna Inc. to report the corporate funds it spends on … campaigns and causes. DiNapoli’s shareholder request that Aetna fully disclose its political spending will be subject … Common Retirement Fund, which holds 1,249,849 shares in Aetna, one of the largest insurance companies in the United …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-calls-aetna-disclose-corporate-political-spendingTown of Wawayanda – Financial Operations (2024M-160)
… properly manage financial operations? Audit Period January 1, 2023 – September 17, 2024. We extended our audit period … to properly report financial operations to interested parties, as required. The accounting records are not in agreement with the AFR filed by the Town. As a result, there …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160DiNapoli: Expansion of Farm-to-School Programs Depends on Innovation and Collaboration
… are increasing children’s consumption of fresh fruits and vegetables and helping students learn about food production … programs, but the growth of these programs may be limited by various challenges, according to a report … garden, and in-school taste testing of healthy fruits and vegetables. As a result of this robust partnership, scholars …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-expansion-farm-school-programs-depends-innovation-and-collaborationTown of Plymouth – Highway Department Disbursements and Asset and Inventory Management (2024M-121)
… – pdf] Audit Objective Determine whether the Town of Plymouth (Town) Town Board (Board) authorized disbursements … Determine whether the Town of Plymouth Town Town Board Board authorized disbursements that …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-highway-department-disbursements-and-asset-and-inventory-managementTown of Day – Supervisor’s Records and Reports (2014M-225)
… April 30, 2014. Background The Town of Day is located in Saratoga County and has a population of approximately … and revenues of more than $500,000 were not recorded in the accounting records or reported to the Board. … that the accounting records are accurate and updated in a timely manner. Compare the reconciled bank balances to …
https://www.osc.ny.gov/local-government/audits/town/2014/11/21/town-day-supervisors-records-and-reports-2014m-225State Contract and Payment Actions in April
… Department of Health $1.5 million with The National Center for Healthy Housing for the New York State Childhood … Solutions New York, Inc. for nutrition outreach for the Women, Infants, and Children (WIC) program. Office of … H. Maloy, Inc. to construct the Capital Region Welcome Center in New Baltimore, Greene County. $12.6 million with …
https://www.osc.ny.gov/press/releases/2018/05/state-contract-and-payment-actions-aprilState Comptroller DiNapoli and Manhattan U.S. Attorney Bharara Announce Arrest of Joseph Grossmann for Defrauding New York State Pension Fund of Over $130,000
… General Crimes Unit. Assistant U.S. Attorney Jason A. Richman is in charge of the prosecution. The allegations …
https://www.osc.ny.gov/press/releases/2016/05/state-comptroller-dinapoli-and-manhattan-us-attorney-bharara-announce-arrest-joseph-grossmannComptroller DiNapoli Releases Municipal Audits
… of Elizabethtown , Lockport Housing Authority , City of Long Beach , Putnam County and the Village of South Glens … director’s accrual and use of leave time. City of Long Beach – Budget Review (Nassau County) The significant … Town of Elizabethtown Lockport Housing Authority City of Long Beach Putnam County and the Village of South Glens Falls …
https://www.osc.ny.gov/press/releases/2016/05/comptroller-dinapoli-releases-municipal-auditsNiagara Falls City School District - Out-of-District Tuition Billing (2020M-73)
… Falls City School District (District) students enrolled in out-of-district programs were accurately calculated and … Findings Tuition billings for District students enrolled in out-of-district programs were not always accurately … $71,000 and may have overpaid for three students in foster care and three students in McKinney-Vento status by …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/21/niagara-falls-city-school-district-out-district-tuition-billing-2020m-73DiNapoli Announces New Corporate Agreement to Disclose Political Spending
… Thomas P. DiNapoli today announced that NiSource Inc. (NYSE: NI) has agreed to disclose its corporate … Allstate Corp., CONSOL Energy, Eli Lilly and Co., Equifax Inc., Express Scripts, Textron Inc., Goodyear Tire & Rubber Co., Mattel Inc., NextEra … Thomas P DiNapoli today announced that NiSource Inc NYSE NI has agreed to disclose its corporate political …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-announces-new-corporate-agreement-disclose-political-spendingUnitedHealthcare – Reasonable and Customary Reimbursement Rates for Delayed Claims
… December 31, 2018. About the Program The New York State Health Insurance Program (NYSHIP), administered by the Department of Civil Service (Civil Service), provides health insurance coverage to over 1.2 million active and … their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, covering nearly 1.1 million …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/unitedhealthcare-reasonable-and-customary-reimbursement-rates-delayed-claimsAlbany Leadership Charter School for Girls – Cash Collections (2022M-165)
… audit charter school school district cash collections …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/03/albany-leadership-charter-school-girls-cash-collections-2022m-165Contact the Division of Local Government and School Accountability
… Street, Binghamton, NY 13901-4417 Tel 607.721.8306 • Fax 607.721.8313 • Email [email protected] Serving: … 1032, Buffalo, New York 14203-2510 Tel 716.847.3647 • Fax 716.847.3643 • Email [email protected] Serving: … Plaza, Glens Falls, NY 12801-4396 Tel 518.793.0057 • Fax 518.793.5797 • Email [email protected] Serving: …
https://www.osc.ny.gov/local-government/contact-division-local-government-and-school-accountabilityAmherst Central School District – Network User Account Access and Application User Accounts and Permissions (2023M-5)
audit, school district, Amherst
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/amherst-central-school-district-2023-5.pdfState Comptroller DiNapoli Releases Municipal and School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … pursuant to New York State General Municipal Law. The board member’s physical therapy company entered into six contracts with the district while he was a board member that resulted in …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… Comptroller Thomas P. DiNapoli today announced his office completed audits of the Arlington Fire District , Town of Athens , Baldwin Fire District , Beaver Dams Volunteer … Comptroller Thomas P DiNapoli today announced his office completed audits of the Arlington Fire District Town of …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Statement on Reports Trump Administration Will Withdraw From Paris Agreement
… "The Trump Administration’s willful ignorance of climate change will jeopardize our chances of avoiding catastrophic changes in our climate, but it will not halt the momentum in the … The Trump Administrations willful ignorance of climate change will jeopardize our chances of avoiding …
https://www.osc.ny.gov/press/releases/2017/05/comptroller-dinapoli-statement-reports-trump-administration-will-withdraw-paris-agreement