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Pittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)
… Purpose of Audit The purpose of our audit was to examine the Department’s internal … Fire Department provides fire protection for the Town of Pittsfield in Otsego County. The Department has … members and is governed by an elected seven-member Board of Directors. For 2015, the Department's reported revenues …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-andFranklin Square and Munson Fire District – Non-Firefighting Vehicles (2017M-20)
… through August 31, 2016. Background The Franklin Square and Munson Fire District is a district corporation of the State, distinct and separate from the hamlet of Franklin Square, Nassau … Key Findings The Board did not appropriately document and monitor use of the District’s non-firefighting vehicles …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/franklin-square-and-munson-fire-district-non-firefighting-vehicles-2017m-20eLearning Videos and Resources
… Resources from this Video NYS Abandoned Property Law Rules of Jurisdiction Industry Handbooks Voluntary Compliance …
https://www.osc.ny.gov/unclaimed-funds/reporters/elearning-videos-and-resourcesState Comptroller DiNapoli Releases Audits
… Revenues, Expenditures, and Changes in Fund Balance for the Eight Fiscal Years Ended March 31, 2017 (2017-S-81) … are properly accounted for, that vehicles are used for official state business only, and that DDSOs are properly surplussing vehicles following a process that is fair and complies with OGS requirements. Such …
https://www.osc.ny.gov/press/releases/2019/09/state-comptroller-dinapoli-releases-auditsWall Street Bonuses Declined in 2011
… The increased use of deferred compensation should create a pipeline of bonuses that will be paid in future years, which … The Comptroller’s estimate is based on personal income tax trends and reflects cash bonuses and deferred compensation …
https://www.osc.ny.gov/press/releases/2012/02/wall-street-bonuses-declined-2011DiNapoli: Critical Pre-School Special Education Services Not Reaching All Students Who Need Them
… Preschool students in need of special education services are not always getting the help … New York State Comptroller Thomas P. DiNapoli. The audit of the State Department of Education (SED) found many local school districts maintain …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-critical-pre-school-special-education-services-not-reaching-all-students-who-need-themState Comptroller DiNapoli Releases Municipal & School Audits
… best interests of its taxpayers. Randolph Academy Union Free School District – Capital Asset Inventory Records …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: $1 Million in License Plate Contributions Sit Unused by State
… use any of the money generated through distinctive license plates and a license application check-off box to support New … to effectively promote the respective distinctive license plates of each fund, as well as the state’s ability to accept … use any of the money generated through distinctive license plates and a license application checkoff box to support New …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-1-million-license-plate-contributions-sit-unused-stateOpinion 90-18
… of medical supplies) GENERAL MUNICIPAL LAW, §103: There is no exception to the competitive bidding requirements of … of medical supplies by a county department of health is subject to the competitive bidding requirements of General … 103 applies, the purchase of medical supplies by a county is subject to those requirements. There are several statutory …
https://www.osc.ny.gov/legal-opinions/opinion-90-18State Comptroller DiNapoli Releases Municipal Audits
… components reviewed, auditors identified 49 (17%) where city officials could consider taking additional steps … components reviewed, auditors identified 24 (3%) where town officials could consider taking additional steps … components reviewed, auditors identified 83 (14%) where village officials could consider taking additional …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-auditsOversight of the Supported Housing Program – Rehabilitation Support Services, Inc.
… Purpose To determine whether the Office of Mental Health (OMH) is ensuring that Rehabilitation … and $489,616 in questionable costs claimed by RSS. Of these amounts, $6,282 in unallowable expenses and $137,836 … another two clients who were paying more than 30 percent of their income for rent, which is the threshold set by OMH. …
https://www.osc.ny.gov/state-agencies/audits/2017/05/04/oversight-supported-housing-program-rehabilitation-support-services-incPoland Central School District – Lead Testing and Reporting (S9-25-20)
… (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable … as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 District officials were unable to determine which of the 176 water outlets we identified at select areas, that …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/poland-central-school-district-lead-testing-and-reporting-s9-25-20DiNapoli Audit Finds Hundreds of Millions of Dollars in Medicaid Payments Went to Providers Not Enrolled in the Program
… denied,” DiNapoli said. “Medicaid is vital to millions of New Yorkers in need of quality health care and the Department of Health must do a better job ensuring the program’s …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-audit-finds-hundreds-millions-dollars-medicaid-payments-went-providers-not-enrolled-programCapital Asset Management
… Objectives To determine whether the Office of General Services is adequately overseeing selected State … through May 2023. About the Program To fulfill its mission of delivering a broad scope of critical services for State agencies, the Office of … To determine whether the Office of General Services is adequately overseeing selected …
https://www.osc.ny.gov/state-agencies/audits/2024/02/12/capital-asset-managementState Agencies Bulletin No. 1959
… Purpose The purpose of this bulletin is to notify agencies of the 2021 Year End processing schedule for AC230s (Report of Check Returned for Refund or Exchange). Background To …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1959-schedule-submitting-2021-year-end-returned-checksDiNapoli: Localities Spending More to Address Climate Change Hazards
… A sample of local governments across New York reported $1.34 billion … on capital projects over a 10-year period, with about 55% of the total in response to climate-related hazards such as … DiNapoli said. “Local governments are shouldering much of the financial burden of climate change as they maintain …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-localities-spending-more-address-climate-change-hazardsState Agencies Bulletin No. 1529
… Purpose To provide Agencies with general guidance on the services and processes of the … refund from the IRS. This process changed in December 2014 with the implementation of the checkbox in PayServ. Bulletin … Compensation SS/Med refunds are issued in a separate check with a “TF7” code. Workers’ Compensation SS/Med refunds are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1529-general-tax-tipsDiNapoli: Over One Million New Yorker Households Are Not Connected to Broadband
… made progress in making high-speed connections available to New Yorkers, ranking second in the U.S. in the percentage … but more than one million, or 13.8%, of households do not have access or a subscription to home broadband services, according to a report released …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-over-one-million-new-yorker-households-are-not-connected-broadbandCarthage-Wilna Fire District – Internal Controls Over Financial Operations (2013M-191)
… Purpose of Audit The purpose of our audit was to determine if District controls were … located in Jefferson County, is a district corporation of the State, distinct and separate from the Town of Wilna. … The purpose of our audit was to determine if District controls were …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/carthage-wilna-fire-district-internal-controls-over-financial-operationsCity of Glen Cove – Budget Review (B7-14-16)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2015 fiscal year are reasonable. Background The City of Glen Cove, located in Nassau County, issued debt totaling … City of Glen Cove Budget Review B71416 …
https://www.osc.ny.gov/local-government/audits/city/2014/10/16/city-glen-cove-budget-review-b7-14-16