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Montrose Fire District – Claims Auditing (2025M-53)
… other things, determines that the fire district complied with its written policies, and that each purchase was for a … These claims included purchases totaling $32,896 made with District credit cards. Audit Summary We reviewed 166 … defibrillator (AED) without obtaining quotes in accordance with the District’s purchasing policy or providing sufficient …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/17/montrose-fire-district-claims-auditing-2025m-53Beekmantown Fire District No. 1 – Investment Program (2025M-69)
… 1 (District) officials develop and manage a comprehensive investment program? Audit Period January 1, 2023 – January … 31, 2025 Understanding the Audit Area A comprehensive investment program helps ensure that officials operate within … improving oversight and accountability. A comprehensive investment program includes a written investment policy that …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-investment-program-2025m-69State Comptroller DiNapoli Releases School Audits
… at the district. At the beginning of each school year, the senior account clerk updates each individual employees’ … and procedures. Auditors reviewed of 80 district-owned mobile computing devices disclosed PPSI on 16 of these … or performed an adequate inventory of the PPSI stored on mobile devices. Unless the district officials identify all …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-1Opinion 91-51
… the opinion. MUNICIPAL FUNDS -- Inter-fund Advance (from county sewer district fund to general fund) COUNTIES -- Fund … fund to general fund) GENERAL MUNICIPAL LAW, §§9-a, 453; COUNTY LAW, §271: A county may temporarily advance county sewer district user … Whether a county chief fiscal officer may temporarily utilize for …
https://www.osc.ny.gov/legal-opinions/opinion-91-51DiNapoli: Former Assistant Clerk Charged with Stealing Nearly $4,000 from Village of Horseheads
… in September 2022. Miele was arraigned before Judge Christopher Pelchar in the Village of Elmira Heights Court …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-former-assistant-clerk-charged-stealing-nearly-4000-village-horseheadsSUNY Maritime College Review of PCard Transactions and TCard Expenses
… for a professor who taught an annual course on a Carnival Cruise ship and $857 in fees incurred by the professor’s … expenses associated with family members who attended the cruise. For a complete copy of Report 2017-Credit Card-01, …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/suny-maritime-college-review-pcard-transactions-and-tcard-expensesMidway Fire Department – Disbursements (2026M-11)
… [read complete report – pdf] Audit Objective Did the Midway Fire Department (Department) Board of Directors (Board) … Period January 1, 2024 – November 30, 2025 Understanding the Audit Area A fire department board of directors must … Did the Midway Fire Department Department Board of Directors …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/05/15/midway-fire-department-disbursements-2026m-11DiNapoli: Scores Reveal Fiscal Stress Continues for Certain Communities
… Jasper, Ramapo, Pierrepont, Coeymans, Cherry Valley and Parish. Eleven communities have been listed in the second … data and information on 50,000 state contracts, visit Open Book New York . The easy-to-use website was created by …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-scores-reveal-fiscal-stress-continues-certain-communitiesOpinion 89-62
… multiple nominating petitions for fire district office) ELECTION LAW, §6-138; TOWN LAW, §176(7): A qualified voter is … of the district. Thereafter the ballots prepared for the election of fire district officers shall specify the names of … proper blank spaces for each office to be filled at such election. If any such resolution shall be adopted, the …
https://www.osc.ny.gov/legal-opinions/opinion-89-62State Agencies Bulletin No. 2002
… Purpose: The purpose of this bulletin is to provide information and … Unit (BU05) assigned by DHSES to be a canine handler are affected. Background: The Memorandum of Understanding … is eligible for the entire pay period. OSC Actions: OSC has created Additional Pay Earnings Code HSC – DHSES Canine …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2002-annual-stipend-canine-handlers-represented-public-employees-federationOpinion 2002-6
… based solely on highway failing to meet qualifications for designation as seasonal limited use highway) -- Seasonal … Use Highway (effect of existing residences occupied for part of the year on) HIGHWAY LAW §205-a: A town highway … Law. You ask whether the highway may be so designated if there is "sporadic" usage, mainly on weekends, of certain …
https://www.osc.ny.gov/legal-opinions/opinion-2002-6Opinion 95-28
… by a financial institution and secured by a letter of credit issued by a Federal Home Loan Bank) LOCAL LAWS -- … institution and secured by an irrevocable letter of credit issued by a Federal Home Loan Bank. A local government … institution and secured by an irrevocable letter of credit issued by a Federal Home Loan Bank (hereinafter …
https://www.osc.ny.gov/legal-opinions/opinion-95-28DiNapoli: Queens Woman Charged With Stealing Nearly $85,000 in NYS Pension Payments Meant for Her Deceased Father
… A 37-year-old Queens woman was arrested today for allegedly stealing nearly … A 37yearold Queens woman was arrested today for allegedly stealing nearly $85000 …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-queens-woman-charged-stealing-nearly-85000-nys-pension-payments-meant-her-deceased-fatherComptroller DiNapoli Releases School Audits
New York State Comptroller DiNapoli today announced his office completed audits of the Chatham Central School District Cherry ValleySpringfield Central School District Edmeston Central School District KenmoreTown of Tonawanda Union Free School District Penfield Central School District
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-school-auditsSpotted Zebra Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… Spotted Zebra, a for-profit organization located in Albany, New York, is an SED-approved provider of preschool … programs to 43 children from school districts located in Albany, Columbia, Rensselaer, and Saratoga counties. The … services using reimbursement rates set by SED; the State, in turn, reimburses the counties 59.5 percent of the tuition …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/spotted-zebra-learning-center-inc-compliance-reimbursable-cost-manualRiverbank State Park – Administration of the Concession Contract With Riverbank Restaurant Group
… Preservation: Food and Beverage Concession Contract - Jones Beach State Park (2006-R-2) …
https://www.osc.ny.gov/state-agencies/audits/2014/11/24/riverbank-state-park-administration-concession-contract-riverbank-restaurant-groupCity of Binghamton – Apparent Misappropriation of Parks and Recreation Department Funds (2013M-169)
… The former Director deposited more than $340,000 and made 427 disbursements totaling approximately $344,000 from a …
https://www.osc.ny.gov/local-government/audits/city/2013/10/03/city-binghamton-apparent-misappropriation-parks-and-recreation-department-fundsCity of Lockport -- Budget Review (B7-1-14)
… independent evaluation of the City’s proposed budget for 2018. Background Chapter 332 of the Laws of 2014, as amended … appropriate any fund balance as a funding source in the 2018 general, water, sewer, or refuse fund budgets and the estimated unrestricted fund balance is 13%, of 2018 general fund appropriations, which is below the City’s …
https://www.osc.ny.gov/local-government/audits/city/2017/11/01/city-lockport-budget-review-b7-1-14Long Island Workforce Housing Act (2015-MR-4)
… whether local governments ensured that they complied with the Long Island Workforce Housing Act for the period … units as affordable housing in approved developments with five or more units, in exchange for local government … developments that exceed zoning density to be compliant with the Act. Ensure that fees paid in lieu of the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2016/01/08/long-island-workforce-housing-act-2015-mr-4Town of Babylon – Financial Condition and Internal Controls Over Selected Town Operations (2013M-115)
… Purpose of Audit The purpose of our audit was to examine the Town’s financial condition and internal … 2011, the general fund’s results of operations aggregated to net operating deficits of $8.9 million, mainly due to over-estimation of certain revenues in adopted budgets. …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-babylon-financial-condition-and-internal-controls-over-selected-town-operations