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Cincinnatus Fire Department – Financial Management (2025M-91)
… 13 bank accounts during the audit period, including nine checking accounts and four savings accounts. Audit Summary … six bank accounts, including four savings accounts and two checking accounts, that had activity. One additional checking account had an accounting ledger with deposits …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/03/20/cincinnatus-fire-department-financial-management-2025m-91State Comptroller DiNapoli Releases School District Audits
… by adopting federal per diem rates for travel expenses. Valley Central School District – Information Technology … were communicated confidentially to officials. West Canada Valley Central School District – Non-Payroll Disbursements … The claims auditor did not approve medical, vision, and dental insurance claims totaling $3.9 million. The board also …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-school-district-audits-0Westchester Library System – Procurement (2015M-199)
… of Audit The purpose of our audit was to evaluate the Library System’s procurement processes for the period January … 1, 2014 through June 23, 2015. Background The Westchester Library System is a nonprofit cooperative public library system which was chartered by the New York State …
https://www.osc.ny.gov/local-government/audits/library/2015/10/02/westchester-library-system-procurement-2015m-199State Comptroller DiNapoli Releases Municipal Audits
… Comptroller. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… were accurate, properly approved, supported and for appropriate village purposes. Auditors identified one or … use a competitive process to procure goods and services in an economical manner or in accordance with statutory … district officials did not use competitive methods for 68 purchases totaling $403,377. Town of Whitestown – …
https://www.osc.ny.gov/press/releases/2026/07/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 2006-5
… This opinion represents the views of the Office of the State Comptroller at the time it was … LOCAL LAWS -- Compensation (mid-term decrease for elected town officers) -- Referendum Requirements (mid-term salary … elected town officer, other than a town justice, during a term of office by local law subject to mandatory referendum. …
https://www.osc.ny.gov/legal-opinions/opinion-2006-5COLA – Child Center of New York
… Purpose The objective of our examination was to determine whether the cost of living adjustment (COLA) payment made by the Department of Health (DOH) to the Child Center of New York was properly … The objective of our examination was to determine whether the cost of …
https://www.osc.ny.gov/state-agencies/audits/2016/10/11/cola-child-center-new-yorkJamesville-Dewitt Central School District – Procurement (2016M-264)
… audit was to examine the District’s purchasing practices for the period July 1, 2014 through December 31, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $52.5 million. Key … The District’s purchasing policy does not provide guidance for soliciting competition when procuring professional …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/jamesville-dewitt-central-school-district-procurement-2016m-264Town of Greene – Budget Practices (2016M-409)
… our audit was to examine Town officials’ budget practices for the four major operating funds, which include the general … and the general and highway town-outside-village funds, for the period January 1, 2015 through October 11, 2016. Background The Town of Greene is located in Chenango County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greene-budget-practices-2016m-409Village of Millbrook - Financial Operations and Procurement (2018M-135)
… safeguarded. Village officials procured goods and services in accordance with the procurement policy and applicable … Findings Village officials did not maintain documentation for $317,988 of restricted donations. The Village has two bank accounts that are not for Village purposes. Village officials did not seek …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-millbrook-financial-operations-and-procurement-2018m-135Reporting of Community-Based Services Under the Transformation Reinvestment Plan
… of all New Yorkers, with a particular focus on providing hope and recovery for adults with serious mental illness and … agencies. OMH has sought to reduce the capacity at its inpatient facilities and provide services in lower-cost, more … Plan, OMH reinvests funds realized through the closure of inpatient State beds (about $110,000 per closed bed) into …
https://www.osc.ny.gov/state-agencies/audits/2022/10/26/reporting-community-based-services-under-transformation-reinvestment-planState Comptroller DiNapoli Releases Municipal Audits
… or monitor how the association used BID funds, resulting in revenues of at least $3,915 that were unaccounted for and … not comply with city requirements. City of Lackawanna – Network Management and Internal Controls (Erie County) City … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… purchase fuel for town-related travel. Town of Hamburg – Woodlawn Beach State Park Receipts (Erie County) The board …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of the Clark Mills Fire District , Village of Clinton , Elba Fire … their money is being spent appropriately and effectively.” Clark Mills Fire District – Controls Over Financial … DiNapoli announced his office completed audits of the Clark Mills Fire District Village of Clinton Elba Fire …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… of the Town of Clifton , City of Glen Cove , Smithtown Fire District , Walden Fire District , Westerlo Volunteer Fire Company , West Nyack Fire District and the Town of York . “In today’s fiscal climate, budget … audits of the Town of Clifton City of Glen Cove Smithtown Fire District Walden Fire District Westerlo Volunteer Fire …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-2DiNapoli: New York State Common Retirement Fund Reaches Agreements With Portfolio Companies on Political Spending
… The Brown-Forman Corporation – Withdrawn with agreement Royal Caribbean Cruises Ltd. – Proposal received 32 percent support … – Proposal received 34 percent support from shareholders Royal Caribbean Cruises Ltd. – Proposal received 34 percent …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-new-york-state-common-retirement-fund-reaches-agreements-portfolio-companies-politicalDiNapoli Op-Ed: The Double-Edged Sword of Pandemic-Driven Technological Acceleration
… impacts. I encourage my colleagues in government to join me in ensuring that AI systems work to further the greater …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-op-ed-double-edged-sword-pandemic-driven-technological-accelerationHenrietta Fire Company, Inc. – Board Oversight (2025M-71)
… report – pdf] Audit Objective Did the Henrietta Fire Company, Inc. (Company) Board of Directors (Board) provide adequate … managed. Adequate oversight includes ensuring that Company officials maintain comprehensive records, … Did the Henrietta Fire Company Inc Company Board of Directors Board provide adequate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/05/henrietta-fire-company-inc-board-oversight-2025m-71State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Beaver River Central School District , Clymer Central … School District , Pittsford Central School District and the Renaissance Academy Charter School of the Arts . State … P DiNapoli today announced his office completed audits of the Beaver River Central School District Clymer Central …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-1