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Eastport Fire District – Procurement (2025M-50)
… fire district (district) purchases should be made in the best interest of the taxpayers. One method for ensuring that goods and services are acquired in a cost-effective manner is to create as much competition … as possible. Whether using formal competitive bids in accordance with New York State General Municipal Law …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/05/eastport-fire-district-procurement-2025m-50Your Record of Activities – Understanding Your Responsibilities: Elected & Appointed Officials
… employees). But, if you don’t, determining the number of days you’ve worked requires a different process. As of January 1, 2016, when you begin a new or subsequent term of office, you are required to complete a three-month record … Requirements of the record of activities ROA for elected and appointed …
https://www.osc.ny.gov/retirement/members/ea-officials/your-record-activitiesWrights Corners Fire Company, Inc. – Treasurer’s Records and Reports (2026M-12)
… [read complete report – pdf] Audit Objective Did the Wrights Corners Fire Company, Inc. (Company) Treasurer … Period January 1, 2024 – January 9, 2026 Understanding the Audit Area A fire company’s treasurer should maintain … oversight by a fire company board and membership, and the protection of public funds. The Company’s budgeted …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/06/05/wrights-corners-fire-company-inc-treasurers-records-andGorham Fire District – Procurement (2026M-37)
… Did Gorham Fire District (District) officials ensure the procurement of goods and services in an economical … Period January 1, 2024 – March 25, 2026 Understanding the Audit Area A fire district board of fire commissioners … should seek competition for goods and services to ensure the best value for taxpayers, prevent conflicts of interest …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/06/26/gorham-fire-district-procurement-2026m-37Rotterdam Fire District Number 7 Schonowe – Claims Auditing (2025M-107)
… to ensure tax dollars are spent properly, efficiently and in the best interest of taxpayers, the Board should conduct a … claims were supported and for valid and legal purposes. In addition, the lack of a claims audit increased the risk … one Board member. 13 claims totaling $27,162 were paid in advance of audit and approval prior to the monthly Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/rotterdam-fire-district-number-7-schonowe-claims-auditing-2025m-107State Comptroller DiNapoli Releases Municipal Audits
… aligned with the corporation’s purpose and were conducted in accordance with its bylaws and acquisition and disposition … the chief water operator procured all goods and services in accordance with village policy. As a result, there is an … for goods and services or made purchases that were not in the best interest of taxpayers. For example, of the 195 …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Greene County Couple Arrested for Allegedly Stealing Over $35,000 in Pension Payments
… New York State Comptroller Thomas P. DiNapoli, Greene County District … State Police Superintendent Stephen G. James announced the arrest of a Tannersville couple, Kelly Tuomey, 56, and her husband, Stephen B. Tuomey, … New York State Comptroller Thomas P DiNapoli Greene County District …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-greene-county-couple-arrested-allegedly-stealing-over-35000-pension-paymentsOpinion 96-10
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund … transfer of these moneys into another capital reserve fund in accordance with General Municipal Law, §6-g(8). You ask … General Municipal Law, §6-g governs capital reserve funds in fire districts. Subdivision 2 of section 6-g authorizes a …
https://www.osc.ny.gov/legal-opinions/opinion-96-10State Comptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced the following local government audits were issued. Hancock Fire Department … were properly recorded or deposited. Track state and local government spending at Open Book New York . Under … open data initiative, search millions of state and local government financial records, track state contracts, …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… program. Inaccuracies and system deficiencies were found in two critical databases. Such deficiencies diminish the … Over Bank Accounts (Follow-Up) (2017-F-14) An audit issued in June 2016, found weaknesses in the monitoring of bank accounts, which increase the risk …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-auditsDiNapoli Releases School Audits
… audits of the Brighter Choice Charter Middle School for Boys , Brighter Choice Charter Middle School for Girls , … effectively.” Brighter Choice Charter Middle School for Boys – Financial Operations (Albany County) School officials … audits of the Brighter Choice Charter Middle School for Boys Brighter Choice Charter Middle School for Girls …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-school-auditsDiNapoli Appoints Government Relations Staff
… DiNapoli, Stevens was most recently the political director in New York for the Hillary Clinton presidential campaign. … Clinton. Over the years, she has held several positions in New York government and politics. She started her career in 1997 with the newly elected Congresswoman Carolyn McCarthy …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-appoints-government-relations-staffDiNapoli Announces State Contract and Payment Actions for August 2015
… 1,600 payments valued at $61.6 million due to fraud, waste or other improprieties. Cumulatively through August for … for design and construction work on six critical bridges in Orange and Westchester counties. $23.9 million … LLC for design and construction work on eight critical bridges in Columbia and Dutchess Counties. Major Payments …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-announces-state-contract-and-payment-actions-august-2015DiNapoli Announces State Contract and Payment Actions for February 2017
… nearly 4 million payments worth more than $10.5 billion in February. His office also rejected 168 contracts and … office averaged six days for contract reviews in February and two days to audit payments. DiNapoli releases … Water Treatment System at Washington Lake Filtration Plant in Newburgh, including $8.3 million with Darlind Associates, …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-announces-state-contract-and-payment-actions-february-2017DiNapoli Announces State Contract and Payment Actions for June 2015
… 1.3 million payments worth approximately $11.8 billion in June. His office also rejected 170 contracts and related … office averaged six days for contract reviews in June and two days to audit payments. DiNapoli releases … for calendar 2015, have been updated and are posted in the Comptroller's reading room . This information is …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-announces-state-contract-and-payment-actions-june-2015State Contract and Payment Actions in August
… Markets – State Fair $6.5 million for grounds and restroom cleaning at the New York State Fair including $3.5 million … Green Meeting Ninjas Inc. and $3 million with KTG Illinois LLC. Department of Environmental Conservation $193 million … Inc. for a range of environmental beautification services, including assisting with grounds maintenance and …
https://www.osc.ny.gov/press/releases/2022/09/state-contract-and-payment-actions-augustOpinion 88-12
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Contracts Not Requiring … 119-o lists several subjects which may be addressed in a cooperation agreement. For example, the cooperation … equitable basis (General Municipal Law, §119-o[2][a]). In addition, the agreement may provide for the manner of …
https://www.osc.ny.gov/legal-opinions/opinion-88-12State Comptroller Thomas P. DiNapoli Statement on New York City’s Preliminary Budget
… of the pandemic and the long road back to normal. Today, in releasing its preliminary 2022 budget, the city took … drop. We have not seen property tax collections decline in more than 20 years and never at these levels. … city’s largest and most stable resource, but weaknesses in the real estate market could impact this revenue for years …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-thomas-p-dinapoli-statement-new-york-citys-preliminary-budgetTown of Sherburne – Budgeting (2025M-3)
… should be based on historical data or known trends, in which recurring revenues finance recurring expenditures. … underestimated revenues and overestimated expenditures. In addition, officials appropriated fund balance to balance … However, operating surpluses occurred which resulted in an unplanned increase in fund balance. Furthermore, the …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-sherburne-budgeting-2025m-3State Agencies Bulletin No. 1944
… are the Agency Representative and the Agency Vehicle Coordinator. The Agency Representative is the person, … Blue Book Value, should be provided by the Agency Vehicle Coordinator(s). This is the person(s) in the agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1944-procedures-reporting-taxable-value-personal-use-employer-provided