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Town of Black Brook – Financial Condition of Sewer and Water Districts (2012M-216)
… Purpose of Audit The purpose of our audit was to evaluate the financial condition of the Town’s sewer and water districts for the period January 1, 2009, to May 31, 2012. Background The Town of Black Brook is … fund balance declined from $163,483 as of January 1, 2009 to $122,262 at December 31, 2011. The sewer fund balance …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-black-brook-financial-condition-sewer-and-water-districts-2012m-216State Comptroller DiNapoli Releases School District Audits
… Central School District – Financial Management (Allegany County, Livingston County and Wyoming County) The board and district … Naples Central School District – Information Technology (Livingston County, Ontario County Steuben County and Yates …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-1Applying for Benefits – Article 14 Benefits
… To apply for Retirement System benefits, you must file the … applications and other documents are required by law to be filed with the Office of the State Comptroller within specific time limits. For a form to be considered as “filed with the Comptroller,” it must be …
https://www.osc.ny.gov/retirement/publications/1644/applying-benefitsComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … policies and procedures that provide guidance as to when items must be competitively bid and when written or … quotes should be obtained for purchases not required to be bid. Town officials review and update these policies …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-0DiNapoli Releases Bond Calendar for Third Quarter
… Transportation Authority, the New York Convention Center Development Authority, the New York Power Authority, … and updated in response to changes in program needs and market conditions. It is also contingent upon execution of … the committee to assist participants in the municipal bond market. A new schedule is released every quarter and updated …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-releases-bond-calendar-third-quarterDiNapoli Releases Bond Calendar for Second Quarter
… The second quarter of anticipated new issuances compares to past planned new issuances of approximately $3.82 billion … was created by Gubernatorial Executive Order primarily to coordinate the borrowing activities of the State, New York … scheduled at the request of the issuer and done pursuant to its borrowing programs. The second quarter new money …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-releases-bond-calendar-second-quarterDiNapoli: Former Poestenkill Employee Charged With Stealing $3,000 From Town
… a four-year period. “The defendant abused her position to treat herself to video rentals, gifts, groceries and spending money,” … DiNapoli said. “Those in public service have a duty to ensure taxpayer dollars are not lost to fraud. I thank …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-former-poestenkill-employee-charged-stealing-3000-townReporting of Billboard Income
… Purpose To determine whether income from properties with billboards … with the City Administrative Code for the failure to file an RPIE, filing late, or filing an inaccurate RPIE. … included RPIEs due September 1st of 2009 and 2010 and used to compute tax assessments for the 2010-11 and 2011-12 City …
https://www.osc.ny.gov/state-agencies/audits/2013/08/15/reporting-billboard-incomeJasper-Troupsburg Central School District – Emergency Drills (2025M-79)
… instructional school building (building) evacuation and lockdown drills and emergency bus drills (bus drills). … such as fire, gas leak, roof collapse or flooding. Lockdown drills practice the essential steps necessary to lockdown in an emergency. Bus drills are conducted to learn …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/jasper-troupsburg-central-school-district-emergency-drills-2025m-79West Irondequoit Central School District – Emergency Drills (2025M-85)
… School District (District) officials properly conduct and report emergency drills? Audit Period July 1, 2023 – July … instructional school building (building) evacuation and lockdown drills and emergency bus drills (bus drills). Evacuation drills … or conduct all drills within the required time frames and officials could not support that they met all drill …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/07/west-irondequoit-central-school-district-emergency-drills-2025m-85DiNapoli: Owner and Employee of Medical Transport Company Arrested for Defrauding Medicaid
… Transportation and Heather Smith an employee/driver for the company, for the alleged theft of over $700,000 from the state’s … the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-owner-and-employee-medical-transport-company-arrested-defrauding-medicaidTown of Palermo – Transparency of Fiscal Activities (S9-25-22)
… Understanding the Audit Area To help promote transparency, a town board should conduct a thorough and sufficiently … as that reports are complete and accurate. Furthermore, in light of a town board’s responsibility to oversee the … for the general fund and highway fund appropriations in fiscal year 2024 to provide essential services to the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/01/30/town-palermo-transparency-fiscal-activities-s9-25-22Village of Unadilla – Disbursements (2025M-97)
… [read complete report – pdf] Audit Objective Did Village of Unadilla (Village) officials ensure that disbursements were accurate, properly approved, supported and for proper Village purposes? Audit Period March 1, 2017 – March 31, … Did Village of Unadilla Village officials ensure that …
https://www.osc.ny.gov/local-government/audits/village/2026/06/26/village-unadilla-disbursements-2025m-97North Brookfield Fire District – Board Oversight (2026M-2)
… [read complete report – pdf] Audit Objective Did the North Brookfield Fire District (District) Board of Fire Commissioners (Board) adequately oversee the District’s financial operations? Audit Period January 1, 2024 – December … Did the North Brookfield Fire District District Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/08/north-brookfield-fire-district-board-oversight-2026m-2Opinion 89-29
… that bear on the issues discussed in the opinion. REAL PROPERTY -- Sale (authority of village to exchange property with a federal agency) GENERAL MUNICIPAL LAW, §72-h; … VILLAGE LAW, §1-102(1): A village may acquire a parcel of property to exchange for property owned by a federal agency …
https://www.osc.ny.gov/legal-opinions/opinion-89-29Opinion 97 - 12
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … 1997 Joseph A. Reinschmidt, Executive Secretary Town of Parma, Planning Board …
https://www.osc.ny.gov/legal-opinions/opinion-97-12Opinion 96-22
… reserve fund established for the specific purpose of closing a town landfill may be transferred into a contingency …
https://www.osc.ny.gov/legal-opinions/opinion-96-22Opinion 92-18
… the opinion. FEES -- Imposition of (solid waste generation fee); (retroactively) LANDFILL -- Town (imposition of solid waste generation fee) LOCAL LAWS -- Fees (imposition of solid waste generation fee by town) REAL PROPERTY TAXES AND ASSESSMENTS -- Assessments …
https://www.osc.ny.gov/legal-opinions/opinion-92-18Town of Java – Tax Collection Remittance (P1-24-21)
… whether the Town of Java (Town) Tax Collector remitted all collections as required by New York State Town Law (Town Law). Key Findings The Tax … whether the Town of Java Town Tax Collector remitted all collections as required by New York State Town Law Town Law …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-java-tax-collection-remittance-p1-24-21Town of Lyndon – Purchasing (2013M-149)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over purchasing for the period … that although it is understood that the Town is required to have written policies, the resolution directed Town officials to consult the Office of the State Comptroller’s publications …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyndon-purchasing-2013m-149