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Cincinnatus Fire Department – Financial Management (2025M-91)
… Period January 1, 2023 – October 31, 2024 Understanding the Audit Area Ensuring that financial activities are … recorded, supported with documentation and safeguarded is essential for bills to be paid on time and making funds … has four subdivisions, each with its own treasurer, there is an increased risk of Department funds being lost or …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/03/20/cincinnatus-fire-department-financial-management-2025m-91DiNapoli: Queens Economy Takes Off
… has more residents than at any time in its history, a record number of jobs and businesses, and an all-time low … 1980, the population has increased by 25 percent to a record 2.4 million, driven by a doubling in the immigrant … (faster than the citywide rate of 44 percent), reaching a record of $12.9 billion in 2016. The borough accounted for 58 …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-queens-economy-takes-offFranklin County – Procurement (2016M-366)
… July 31, 2016. Background Franklin County is located in northeastern New York State and has a population of … Findings The County did not procure professional services in accordance with the County’s purchasing policy. … Ensure that County officials procure professional services in compliance with the County’s purchasing policy. Ensure …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/franklin-county-procurement-2016m-366Tompkins County – Solid Waste (2014M-336)
… July 7, 2014. Background Tompkins County is located in the Southern Tier and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/tompkins-county-solid-waste-2014m-336Burnt Hills-Ballston Lake Central School District – Leave Accruals and Separation Payments (2015M-357)
… District is located in the Towns of Ballston, Charlton and Clifton Park in Saratoga County and the Town of Glenville in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/burnt-hills-ballston-lake-central-school-district-leave-accruals-andArdsley Union Free School District – Reserve Funds (2015M-348)
… of our audit was to examine the District’s reserve funds for the period July 1, 2014 through October 2, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year are $63.9 million. Key Finding … The District’s schedule identifying the leave balances for employees entitled to a payout at retirement included …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/ardsley-union-free-school-district-reserve-funds-2015m-348George Junior Republic Union Free School District – Tuition Billing (2015M-325)
… Junior Republic Union Free School District is located in the Town of Freeville in Tompkins County and operates three schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/george-junior-republic-union-free-school-district-tuition-billing-2015mState Agencies Bulletin No. 1981
… calendar year. The amount of the increase is based on the Consumer Price Index of the previous year. Effective Dates Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1981-tier-6-pensionable-overtime-ot-earnings-limit-calendar-year-2022Bethlehem Public Library – Selected Cash Receipts (2014M-254)
… Purpose of Audit The purpose of our audit was to examine the Library’s internal controls … The Bethlehem Public Library is located in the Town of Bethlehem, Albany County, and is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/library/2014/11/07/bethlehem-public-library-selected-cash-receipts-2014m-254XII.9.A Obtaining Statewide Financial System Payment Data – XII. Expenditures
… guidance on obtaining historical data for payments made in the Statewide Financial System (SFS). Process and … Agencies may need historical data for payments made in the SFS for various purposes, including internal audits …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9a-obtaining-reports-or-information-office-state-comptrollerHorseheads Fire District #1 - Board Oversight (2019M-82)
… needs. Establish reserves to reduce the unrestricted fund balance to a designated reasonable level. Key … needs. Establish reserves to reduce the unrestricted fund balance to a designated reasonable level. District …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/06/28/horseheads-fire-district-1-board-oversight-2019m-82Training
… Promotions Scenarios Retroactive Payments Over One Year Old Presentation Step 3 Grievances Presentation Deductions …
https://www.osc.ny.gov/state-agencies/payroll/trainingFarmland Protection Program
… protection plans Land Trust Planning Grants (LTGs) – award State assistance to land trusts for activities that … plans Farmland Protection Implementation Grants – award State assistance to eligible entities for activities … for each of the 10 regions increased by at least 40%, and half of them increased by over 65%, with Long Island’s …
https://www.osc.ny.gov/state-agencies/audits/2025/07/02/farmland-protection-programOpinion 2008-4
… matters) MUNICIPAL FUNDS -- Town Charges (costs for park district improvements not payable from general fund) PARK DISTRICTS -- Increase and Improvement of Facilities … or worn out facilities, undertaken in an existing town park district pursuant to the authority in Town Law § 202-b, …
https://www.osc.ny.gov/legal-opinions/opinion-2008-4Opinion 97-6
… article 6 (§§300-309). You ask whether costs associated with the construction of an addition to an existing building … the stated purposes of article 6 is to "provide counties with a funding mechanism to assist in the payment of the costs associated with establishing and maintaining an E911 system ..." (County …
https://www.osc.ny.gov/legal-opinions/opinion-97-6DiNapoli: Rural Counties Face Shortage of Health Professionals
… Primary Care Health Professional Shortage Areas (HP Shortage Area) who are underserved (23% of the rural … County. Ten of the sixteen rural counties have dental HP Shortage Areas for the Medicaid eligible population with a … All of the rural counties are designated as mental health HP Shortage Areas either for the entire population, or for …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-rural-counties-face-shortage-health-professionalsTreasurer of Mahopac Volunteer Fire Department Charged With Embezzling More Than $5.7 Million and Failing To Report The Income To The IRS
… lavished the embezzled money on himself, buying yachts, jewelry, and a second home in Florida, and then failed to … type of greed to overshadow the great service the men and women on this volunteer fire department do each and every day … “K’Bam;” a second residence in Palm City, Florida; and jewelry. He also used the money to support Abbie Graphic and …
https://www.osc.ny.gov/press/releases/2016/06/treasurer-mahopac-volunteer-fire-department-charged-embezzling-more-57-million-and-failing-reportState Agencies Bulletin No. 1954
… not processed automatically. Affected Employees Employees in APSU – BU31 who meet the eligibility criteria are … State, Inc. (PBANYS) provides for a Clothing Allowance. In addition, a Governor’s Office of Employee Relations (GOER) … Dates The 2021 APSU Clothing Allowance will be processed in a separate check in Administration pay period 16L, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1954-2021-clothing-allowance-certain-agency-police-service-unit-apsuState Comptroller DiNapoli Releases School Audits
… practices and ensure proper policies and procedures are in place to protect taxpayer dollars from waste, fraud and … school districts annually spend approximately $60 billion in federal, state and local funds. For additional background … that overtime is pre-approved. Auditors found $15,105 in overtime payments made to eight employees was paid without …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-auditsDiNapoli: New York Drug Overdose Deaths Surged During Pandemic
… a sharp increase in deaths from opioids related to illicit fentanyl and similar synthetic opioids. Overdose deaths … again during the pandemic by 68%. Synthetic opioids like fentanyl and tramadol – often mixed with other drugs – … to 78% in 2021. The CDC reports that most recent cases of fentanyl-related overdose are linked to illicitly …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-york-drug-overdose-deaths-surged-during-pandemic