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Opinion 98-9
… opinion. AMBULANCE DISTRICTS -- Contracts (imposition of charge per call by entity providing service) -- Fees (imposition of charge per call by entity providing service) AMBULANCE …
https://www.osc.ny.gov/legal-opinions/opinion-98-9State Comptroller DiNapoli Releases Municipal Audits
… local government audits have been issued. Town of Bath – Real Property Tax Exemptions Administration (Steuben …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-audits-0East Bloomfield Central School District – Lead Testing and Reporting (S9-25-10)
… School District (District) officials identify, report and implement needed remediation to reduce lead exposure in … Program Lead is a metal that was commonly used in plumbing and has since been identified as toxic to people, especially … issues such as slowing children’s growth, causing learning and behavioral issues or causing hearing and speech problems …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/east-bloomfield-central-school-district-lead-testing-and-reporting-s9-25Livingston County Court and Trust Funds (2022-C&T-4)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2017 through June 17, 2022. … established appropriate controls to safeguard and account for court and trust funds for the period January 1 2017 …
https://www.osc.ny.gov/local-government/audits/county/2022/07/15/livingston-county-court-and-trust-funds-2022-ct-4Herkimer County – Court and Trust Funds (2023-C&T-2)
… funds or provide the Treasurer and OSC with an annual certificate of cash balances, along with other information, … bank holding court and trust money submits an annual certificate of balances to the Treasurer and OSC. …
https://www.osc.ny.gov/local-government/audits/county/2023/12/15/herkimer-county-court-and-trust-funds-2023-ct-2Opinion 92-4
… -- Appropriations and Expenditures (supervised physical fitness training for firefighters) TOWN LAW, §176(10): A fire district may pay for supervised physical fitness training sessions for its active volunteer … expend fire district moneys to pay for supervised physical fitness training sessions for active volunteer firefighters …
https://www.osc.ny.gov/legal-opinions/opinion-92-4Carthage-Wilna Fire District – Internal Controls Over Financial Operations (2013M-191)
… audited annually. Lastly, the Board audits all District claims. Although the Board passed a resolution to pay claims … audit for certain vendors that supply trash pickup, health insurance, office supplies, auto parts, payroll accounting services, and fire-related …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/carthage-wilna-fire-district-internal-controls-over-financial-operationsAfton Central School District –Management of Fund Balance and Reserves (2016M-134)
… July 1, 2014 through February 3, 2016. Background The Afton Central School District is located in the Towns of Coleville, Sanford, Afton, Bainbridge and Coventry and the Village of Afton in Chenango County. The District, which operates one … Afton Central School District Management of Fund Balance and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/afton-central-school-district-management-fund-balance-and-reserves-2016mComptroller DiNapoli Releases School Audits
… completed audits of the Central Valley School District , Cornwall Central School District , Cuba-Rushford Central … that improper disbursements or payment errors could occur. Cornwall Central School District – Financial Condition … completed audits of the Central Valley School District Cornwall CSD CubaRushford CSD DeRuyter CSD Margaretville CSD …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-school-auditsSpackenkill Union Free School District – Professional Services (2021M-89)
… pdf ] Audit Objective Determine whether Spackenkill Union Free School District (District) officials sought competition … Determine whether Spackenkill Union Free School District District officials sought competition …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/spackenkill-union-free-school-district-professional-services-2021m-89Tuition Assistance Program – DeVry College
… on behalf of 1,689 students. We reviewed a sample of 100 randomly selected TAP awards paid during the three years …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/tuition-assistance-program-devry-collegeHalfmoon-Waterford Fire District No. 1 – Internal Controls Over Financial Operations (2013M-71)
… adequate oversight of the Treasurer’s financial activities for the period January 1, 2011, to January 31, 2013. … consists of five elected members and is responsible for the District’s overall financial management. The District’s general fund budget totaled $848,185 for the 2013 fiscal year. Key Findings The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/03/halfmoon-waterford-fire-district-no-1-internal-controls-over-financialComptroller DiNapoli: Schools Must Do More to Limit Access to Sensitive Student Databases
… Central School District, Madison Central School District, Poland Central School District and Westhill Central School …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-schools-must-do-more-limit-access-sensitive-student-databasesComptroller DiNapoli Releases School Audits
… District , Roosevelt Children’s Academy Charter School and South Colonie Central School District . “In an era of limited … that were not authorized by the school by-laws or policy. South Colonie Central School District – Internal Controls … District Roosevelt Childrens Academy Charter School and South Colonie Central School District …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-school-auditsRichmond Fire District – Internal Controls Over Financial Operations (2013M-357)
… January 1, 2012 through October 7, 2013. Background The Richmond Fire District, located in Ontario County, is a … of the State, distinct and separate from the Town Richmond. The Board of Fire Commissioners consists of five … Richmond Fire District Internal Controls Over Financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/richmond-fire-district-internal-controls-over-financial-operations-2013mOpinion 92-11
… that bear on the issues discussed in the opinion. INSURANCE -- Self-Insurance (transfer from insurance reserve to reserve for property loss and liability claims) MUNICIPAL FUNDS -- Insurance … Whether a union free school district which maintains an insurance reserve pursuant to General Municipal Law 6n may …
https://www.osc.ny.gov/legal-opinions/opinion-92-11Contact Us
… [email protected] Office of the State Deputy Comptroller for NYC 212-383-3900 Fax: 212-383-3901 [email protected] Oil … Contact information for general inquiries and specific divisions within the …
https://www.osc.ny.gov/help/contact-usGenesee Valley Board of Cooperative Educational Services – Purchasing (2016M-259)
… 22,200 students, in Genesee, Livingston, Steuben and Wyoming Counties. BOCES is governed by an 11-member Board … or quotes for professional services is required. Bid specifications for equipment costing $170,470 may have been … to foster competition. Key Recommendations Review and revise the purchasing policy to include specific language …
https://www.osc.ny.gov/local-government/audits/boces/2016/10/21/genesee-valley-board-cooperative-educational-services-purchasing-2016m-259Pawling Central School District - Budgeting Practices and Reserves (2020M-4)
… the Board adopted budgets with reasonable estimates and reserves were used for their intended purposes. Key Findings District officials … the District’s six reserves, two were not used as intended and appear to be overfunded. Key Recommendations Adopt … the Board adopted budgets with reasonable estimates and reserves were used for their intended purposes …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/17/pawling-central-school-district-budgeting-practices-and-reserves-2020m-4Comptroller DiNapoli Releases School Audits
… District and Schenectady County Community College . "In an era of limited resources and increased accountability, … $2.3 million during the last four fiscal years resulting in a total budget variance of $23.6 million. The most significant expenditure variances were found in central services, employee benefits, teaching and pupil …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-1