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Salem Central School District - Purchasing (2019M-105)
… disclosed that District officials lacked adequate evidence to show they sought competition for 32 purchases (53 percent) … The Board did not develop and implement procedures to seek competition for purchases of goods and services that were not required to be competitively bid. Key Recommendations Maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/salem-central-school-district-purchasing-2019m-105Westerlo Volunteer Fire Company – Cash Disbursements (2014M-179)
… the Treasurer’s records and submit its audit report as required. Key Recommendations Establish policies and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/17/westerlo-volunteer-fire-company-cash-disbursements-2014m-179Gilbertsville-Mount Upton Central School District – Cafeteria Operations (2015M-351)
… The District, which operates one school with approximately 400 students, is governed by an elected seven-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/gilbertsville-mount-upton-central-school-district-cafeteria-operationsEast Moriches Union Free School District – Claims Processing (2016M-273)
… through May 31, 2016. Background The East Moriches Union Free School District is located in the Town of Brookhaven, … East Moriches Union Free School District Claims Processing 2016M273 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/east-moriches-union-free-school-district-claims-processing-2016m-273Town of Deerpark – Budget Review (B6-13-18)
… are reasonable. The Town’s preliminary budget complies with the property tax levy limit. Key Recommendations There …
https://www.osc.ny.gov/local-government/audits/town/2013/11/01/town-deerpark-budget-review-b6-13-18West Hempstead Union Free School District – Financial Condition (2016M-116)
… February 29, 2016. Background The West Hempstead Union Free School District is located in the Town of Hempstead in … West Hempstead Union Free School District Financial Condition 2016M116 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/18/west-hempstead-union-free-school-district-financial-condition-2016m-116Village of Suffern – Budget Review (B6-16-8)
… expenditure projections in the Village’s tentative budget for the 2016-17 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/village/2016/04/20/village-suffern-budget-review-b6-16-8Special Accidental Death Benefit – State Police Plan
… have earned in the highest grade-step of your position; or The wage that would have been payable to a police superior …
https://www.osc.ny.gov/retirement/publications/1518/special-accidental-death-benefitSpecial Accidental Death Benefit – Special 20- and 25-Year Plans
… Eligibility If you die under circumstances that permit payment of the accidental death benefit, your …
https://www.osc.ny.gov/retirement/publications/1517/special-accidental-death-benefitOpinion 2001-11
… -- Powers and Duties (of individual on behalf of private corporation doing business with fire district not relevant … and Sales (assistant fire chief as stockholder of corporation doing business with fire district) GENERAL … fire department who owns more than 5% of the stock of a corporation would not have a prohibited interest in contracts …
https://www.osc.ny.gov/legal-opinions/opinion-2001-11State Comptroller DiNapoli Announces Latest Fiscal Stress Scores
… Poughkeepsie; and the towns of Cherry Valley, Oswego and Parish. An additional 10 municipalities have been listed as …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-announces-latest-fiscal-stress-scoresOpinion 94-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-94-4Shoreham-Wading River Central School District – Capital Assets (2025M-23)
… and procedures. As of July 1, 2023, the District’s inventory list of capital assets contained 9,815 assets with an … which included overseeing the maintenance of the inventory list. The District’s Board of Education (Board) did …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/08/shoreham-wading-river-central-school-district-capital-assets-2025m-23Eagle Mills Fire District No. 1 – Records and Reports (2025M-136)
… [read complete report – pdf] Audit Objective Did the Eagle Mills Fire District No. 1 (District) Board of Fire Commissioners (Board) monitor financial activity, … We expanded our scope back to January 1, 2019 to review the Annual Financial Reports (AFR) filing status and required …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/10/eagle-mills-fire-district-no-1-records-and-reports-2025m-136State Comptroller DiNapoli Releases Municipal & School Audits
… County) The IT director did not disable unnecessary user accounts in a timely manner. As a result, the district had an … expenditures to be within the adopted budget’s overtime appropriations. The overtime appropriations in the proposed 2025 budget were reasonable. …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases School District Audits
… and levied more taxes than needed to fund operations. West Islip Union Free School District – Financial Management …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-0DiNapoli Appoints Top Retirement System Staff
… New York State Comptroller Thomas P. DiNapoli has named Colleen Crawford Gardner as Executive Deputy … Comptroller and Melanie Whinnery as Deputy Comptroller of the New York State and Local Retirement System (NYSLRS). … pensioners and beneficiaries.” Crawford Gardner has held several leadership positions in government and labor …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-appoints-top-retirement-system-staffDivorce – Special 20- and 25-Year Plans
… Divorce can affect your retirement benefits. The New York State Court of Appeals has determined that retirement benefits are … property and can be divided between you and your ex-spouse when the marriage ends. This means that: Your ex-spouse may …
https://www.osc.ny.gov/retirement/publications/1517/divorceDivorce – State Police Plan
… Divorce can affect your retirement benefits. The New York State Court of Appeals has determined that retirement benefits are … property and can be divided between you and your ex-spouse when the marriage ends. This means that: Your ex-spouse may …
https://www.osc.ny.gov/retirement/publications/1518/divorceComptroller DiNapoli Releases School Audits
… School District , Spackenkill Union Free School District and the Western New York Maritime Charter School . “In an era of limited resources and increased accountability, it’s critical that schools make … dollar count,” DiNapoli said. “By auditing school district and charter school finances and operations, my office …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-school-audits