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Henrietta Fire Company, Inc. – Board Oversight (2025M-71)
… records and reports to detect discrepancies. The Company is governed by its articles of incorporation, bylaws and nine-member Board what is generally responsible for managing the Company’s financial activities. From January …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/05/henrietta-fire-company-inc-board-oversight-2025m-71Town of Elmira Fire District No. 1 – Long-Term Planning (2025M-51)
… residents and other interested parties. The District is governed by an elected five-member Board of Fire Commissioners (Board), responsible for the general management and control of the District’s … all firefighters and other administrative staff and is responsible for providing budget input and information for …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/town-elmira-fire-district-no-1-long-term-planning-2025m-51State Comptroller DiNapoli Releases Municipal & School Audits
… total general fund balance for fiscal year-end 2021-22 was overstated by $571,719, the transparency of village financial operations was compromised, and taxpayers were not assured the board was effectively monitoring airport operations and financial …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively." Town of …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-auditsReporting Through Retirement Online – Legacy Reporting
… Retirement Online allows you to securely report service and salary … have a username and password, work with your Retirement Online contact and security administrators to receive access. … administrator will make sure you have access to Retirement Online . For more information about using Retirement Online , …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/reporting-through-retirement-onlineLevittown Union Free School District – Financial Management (2026M-13)
… A key measure of a school district’s financial condition is its level of fund balance, which represents the difference … educational stability, provide a cash flow cushion for unexpected costs (like emergencies and revenue gaps), … consistent practice of appropriating fund balance that is not needed to finance operations results in real property …
https://www.osc.ny.gov/local-government/audits/school-district/2026/07/03/levittown-union-free-school-district-financial-management-2026m-13Town of Wethersfield – Town Clerk and Highway Operations (2013M-21)
… internal controls over selected financial operations for the period January 1, 2011, to December 31, 2012. Background The Town of Wethersfield is located in Wyoming County. The Town is governed by an elected Town Board, which consists of the …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-wethersfield-town-clerk-and-highway-operations-2013m-21DiNapoli: January Tax Collections Fall Short
… “With two months left in the state’s fiscal year, this is a trend to watch closely.” State tax receipts in January … totaled $37.4 billion, 0.6 percent higher than last year for the same period. Year-to-date collections from PIT were … projections made last April. The Division of the Budget is expected to issue a revised Financial Plan with updated …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-january-tax-collections-fall-shortComptroller DiNapoli & A.G. Schneiderman Announce Guilty Plea by New Jersey Man Resolving Allegations of Theft of Over $78,000 in New York State Pension Benefits
… to 7 years in prison. Fitzpatrick was originally charged for the alleged theft of $78,000 in pension benefits from the … our state pension system from waste and abuse.” This case is the latest investigation conducted as part of Operation … the New York State and Local Retirement System. The case is being handled by Assistant Attorney General Christopher …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-ag-schneiderman-announce-guilty-plea-new-jersey-man-resolving-allegations-theftAccess Controls Over Selected Critical Systems (Follow-Up)
… Of the two recommendations in our original audit, one was implemented and one was not implemented. Key Recommendation Officials are given …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/access-controls-over-selected-critical-systems-followState Comptroller DiNapoli Releases State Audits
… more quickly now than at the onset of the SFA, and DOH is working to resolve older unpaid claims. Office of … program performance outcomes and preparing vouchers for wage subsidies and achieving milestones. However, OTDA’s … for tracking and monitoring milestones and goal attainment is outdated. Additionally, OTDA’s requirements for …
https://www.osc.ny.gov/press/releases/2016/04/state-comptroller-dinapoli-releases-state-auditsRecord of Activities Template – Understanding Your Responsibilities: Elected & Appointed Officials
… the top of the form with your information. Use a new row for each activity (you must include the start and end times for each activity). Note: the maximum number of rows is 84. Before printing your ROA, be sure to click the “Update … you can email the Pension Integrity Bureau . When the ROA is complete, print, sign and date it. Then, submit it to the …
https://www.osc.ny.gov/retirement/members/ea-officials/record-activities-templateBaldwinsville Public Library – Private Funds and Employee Leave Accruals (2014M-256)
… the Library’s private funds and employee leave accruals for the period of July 1, 2012 through February 28, 2014. Background The Baldwinsville Public Library is located in the Village of Baldwinsville in Onondaga County. It is governed by an elected seven-member Board of Trustees. The …
https://www.osc.ny.gov/local-government/audits/library/2014/12/05/baldwinsville-public-library-private-funds-and-employee-leave-accruals-2014m-256Rush-Henrietta Central School District – Financial Management and Separation Payments (2016M-49)
… management and calculation of separation payments for the period July 1, 2012 through October 30, 2015. … Background The Rush-Henrietta Central School District is located in the Towns of Brighton, Henrietta, Pittsford and … operates nine schools with approximately 5,300 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/rush-henrietta-central-school-district-financial-management-andWarwick Valley Central School District – Potential Operational Efficiencies (2012M-245)
… operations to determine whether there were opportunities for cost savings for the period July 1, 2010, through June 5, … Background The Warwick Valley Central School District is located in Orange County. The District is governed by the Board of Education, which comprises seven …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/warwick-valley-central-school-district-potential-operational-efficienciesLocust Valley Water District – Budgeting (2013M-179)
… internal controls over the District’s financial operations for the period January 1, 2009, through December 31, 2012. Background The Locust Valley Water District is located in the Town of Oyster Bay, in Nassau County. The District is governed by an elected three-member Board of Commissioners …
https://www.osc.ny.gov/local-government/audits/district/2013/09/06/locust-valley-water-district-budgeting-2013m-179DiNapoli: Local Sales Tax Collections Up Nearly 16% in April
… and services has increased the cost of doing business for many local governments,” DiNapoli said. “My office is closely monitoring the impact that inflation is having on New York’s economy.” New York City’s collections …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-local-sales-tax-collections-nearly-16-percent-aprilState Comptroller DiNapoli Releases Municipal Audits
… and did not ensure that the adopted acceptable use policy was enforced or monitored. Town officials did not adequately … visit Open Book New York . The easy-to-use website was created to promote transparency in government and provide …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-auditsOpinion 91-3
… we have stated that, since Highway Law, §142(2) is a more specific statute with respect to highway equipment, … controls how, when and where highway equipment is to be used so long as the equipment is being used for lawful town highway purposes (1983 Opns St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-91-3DiNapoli: New York Power Authority’s Installation of Electric Vehicle Chargers Years Behind Schedule
… The New York Power Authority (NYPA) has failed to install electric vehicle (EV) chargers where they are most needed by … DiNapoli. “Compared to what was promised, the rollout of electric vehicle chargers has been a disappointment so far,” … said. “Since encouraging more drivers to switch to electric cars is a part of the state’s strategy for lowering …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-new-york-power-authoritys-installation-electric-vehicle-chargers-years-behind-schedule