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Willsboro Fire Department – Financial Operations (2014M-206)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Department’s financial … provides fire protection and other emergency services to Willsboro Fire District residents. The Department … activities, except for requiring the Department Treasurer to prepare and submit monthly reports to Department …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/10/willsboro-fire-department-financial-operations-2014m-206Opinion 98-12
… moneys); (use of city and dependent school district moneys to temporarily finance operations of the other) MUNICIPAL … Advance (use of city and dependent school district moneys to temporarily finance operations of the other) SCHOOL … moneys); (use of city and dependent school district moneys to temporarily finance operations of the other) EDUCATION …
https://www.osc.ny.gov/legal-opinions/opinion-98-12Opinion 95-3
… the area of the county outside the city must be allocated to the area of the county outside the city in the manner … exclusive of the amount which must be allocated pursuant to section 1262(d). The remaining amount not set aside for county or educational purposes must be allocated to the cities and the area of the county outside the cities …
https://www.osc.ny.gov/legal-opinions/opinion-95-3Opinion 99-1
… assets be held in trust); (provision of death benefits to volunteer firefighters who have not earned a nonforfeitable right to a service award) GENERAL MUNICIPAL LAW, §§217(j), 218(e), … volunteer firefighter who has a nonforfeitable right to service award. You ask whether the assets of a service …
https://www.osc.ny.gov/legal-opinions/opinion-99-1Comptroller DiNapoli and A.G. Schneiderman Announce Arrest and Indictment of Defendant Accused of Theft of Over $50,000 in New York State Pension Benefits
… a class C felony, in Albany County Court. Cizik is alleged to have stolen over $50,000 in pension benefits from the New … York State and Local Employees Retirement System, payable to her deceased uncle, David Wynn. Wynn was a New York State … and that is why our office will bring these fraudsters to justice,” said Attorney General Schneiderman. “There has …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-and-indictment-defendant-accused-theft-overCost-Saving Ideas: Evaluating Solid Waste Collection Options
… highest quality of service for the lowest possible cost. To determine if your community’s system of collection is the … government, when considering which system of collection to use, should also consult with its legal counsel, as … collection should periodically evaluate these services to see if opportunities for cost savings exist. There are a …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluating-solid-waste-collection-optionsState Comptroller DiNapoli Releases Audits
… for Practitioner Services and Pharmacy Claims Pertaining to a Selected Physician (Follow-Up) (2017-F-2) An initial … issues with medical records provided by a physician to support his Medicaid claims. There was insufficient … (OMIG) was actively investigating the doctor. According to OMIG officials, steps will be taken to implement each of …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli and A.G. Schneiderman Announce Arrest of Former New York City Council Candidate Albert Alvarez
… "Mr. Alvarez allegedly dodged campaign finance laws to illegally obtain matching funds," said State Comptroller Thomas P. DiNapoli. "Thanks to the work of my investigators and auditors in partnership … finance system, using straw donors and false filings to line his campaign's coffers. We'll continue to bring to …
https://www.osc.ny.gov/press/releases/2018/02/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-former-new-york-city-council-candidateVillage of Herkimer – Payroll (2025M-37)
… regular salaries and wages, overtime and payments to employees for unused leave accruals or other benefits upon … accounting for $7.0 million (74 percent) of the total. To properly control and account for these costs, Village … the compensation approved by the Village Board (Board) to which they are entitled, and time records adequately …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37State Comptroller DiNapoli's Annual Report on MTA Debt Highlights Progress on Capital Investments and Debt Management
… becomes entangled in federal politics or delayed, it could force the MTA into making hard choices between increasing its …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapolis-annual-report-mta-debt-highlights-progress-capital-investments-and-debtTown of Denmark – Claims Auditing (2026M-32)
… are disbursed. Because it is a town board’s responsibility to ensure that tax dollars are spent properly, efficiently … audit of claims before directing the town supervisor to pay them. During the period January 1, 2024, through … it did not conduct a thorough audit of individual claims to determine whether they contained adequate supporting …
https://www.osc.ny.gov/local-government/audits/town/2026/06/26/town-denmark-claims-auditing-2026m-32Opinion 89-4
… the town as depository is because the other bank refused to comply with the town's preferred policy of requiring securities pledged as collateral to be held by a third party custodian. (2) A town may sell obligations to a bank of which the town supervisor is a director only in …
https://www.osc.ny.gov/legal-opinions/opinion-89-4Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … the continued reliance on appropriated fund balance to fund town operations will eventually deplete fund balance … board has not adopted written computer-related policies to address user access, remote access, password security and …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-0Morristown Fire District – Board Oversight (2025M-101)
… January 1, 2024 – May 5, 2025 We extended the audit period to review the District’s 2020 through 2024 Annual Financial … financial records and providing periodic financial reports to the Board. The Board is also responsible for auditing and approving claims prior to payment. The audit of claims is often the last line of …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/morristown-fire-district-board-oversight-2025m-101North Creek Fire District – Board Oversight (2025M-86)
… adequate oversight of the District’s financial activities to ensure public funds are used effectively, maintain fiscal … the District’s money and ensuring it is spent prudently to provide necessary fire and emergency services. The … oversight of District financial activities related to budgeting, monthly financial reporting, bank …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/north-creek-fire-district-board-oversight-2025m-86Ouaquaga Fire Company, Inc. – Company Operations (2025M-98)
… for ensuring public trust and legal compliance. According to the Certificate, the Company’s general purpose is to acquire and own fire apparatus and emergency equipment for … emergencies. The Certificate was amended in March 2023 to state that the Company was to have no less than three …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/01/23/ouaquaga-fire-company-inc-company-operations-2025m-98Town of Gorham – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-106)
… Town officials should properly distribute FFI tax proceeds to ensure that local fire departments receive the financial … some departments may receive less than they are entitled to, impacting their operations and resources. Proper … and financial officer and is responsible for the day-to-day financial operations, including the allocation and …
https://www.osc.ny.gov/local-government/audits/town/2026/03/06/town-gorham-distribution-foreign-fire-insurance-tax-proceeds-2025m-106Eldred Central School District – Building Access (S9-26-1)
… 1, 2024 – November 30, 2025 We extended our audit period to December 17, 2025, to review access activity logs during our fieldwork. … for enhancing security and enabling school officials to manage and monitor entry points within educational …
https://www.osc.ny.gov/local-government/audits/school-district/2026/06/05/eldred-central-school-district-building-access-s9-26-1DiNapoli: Former Lake Luzerne Trustee Arrested for Stealing More Than $127,000 From South Warren Snowmobile Club
… position and the citizens of Lake Luzerne’s trust to line his own pockets at the expense of valued community services,” DiNapoli said. “Thanks to the work of my team, Warren County District Attorney … Carusone and the New York State Police, McLain will have to answer for his misdeeds.” McLain, 72, served as the SWSC …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-former-lake-luzerne-trustee-arrested-stealing-more-127000-south-warren-snowmobile-clubTown of Sullivan – Internal Controls Over Selected Financial Operations (2013M-267)
… Purpose of Audit The purpose of our audit was to evaluate the selected Town financial operations for the period January 1, 2011 to December 31, 2012. Background The Town of Sullivan is … policies and procedures, and provided the proper oversight to ensure that Clerk properly performs all required duties …
https://www.osc.ny.gov/local-government/audits/town/2013/12/27/town-sullivan-internal-controls-over-selected-financial-operations-2013m-267