Search
Westerlo Volunteer Fire Company – Cash Disbursements (2014M-179)
… review and approval of claims prior to payment. The audit committee did not audit the Treasurer’s records and submit … and approve claims prior to payment. Ensure that the audit committee annually audits the Treasurer’s records and submits …
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)
… Unadilla in Otsego County and the Towns of Guilford and Norwich in Chenango County. The District, which operates one … and continue to identify potential efficiencies that will help to ensure that the school lunch fund is self-sufficient. …
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)
… not properly identify and report all confirming purchase orders to the Board. The Treasurer did not supervise an … report to the Board all instances of confirming purchase orders. Discontinue the practice of allowing the Treasurer's …
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)
… the significant revenue and expenditure projections in the Town’s preliminary budget for the 2014 fiscal year are reasonable. Background The Town of Deerpark, located in Orange County, issued debt totaling $868,000 to liquidate the accumulated deficit in the Town’s general and highway funds as of December 31, …
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)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … long-term plans. Without long-term financial plans to reduce expenditures or raise additional revenues, the District’s fund balance will continue to decline. Key Recommendations Continue to develop multiyear …
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)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … in Rockland County, issued debt totaling $5 million to liquidate the accumulated deficit in the Village’s … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
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
… If you die under circumstances that permit payment of the accidental death benefit, your surviving spouse will … death benefit for life. If your surviving spouse dies, this benefit will be paid to your children until age 18 … This benefit is a pension equal to your salary at the time of your death reduced by: The amount of the accidental death …
https://www.osc.ny.gov/retirement/publications/1518/special-accidental-death-benefitSpecial Accidental Death Benefit – Special 20- and 25-Year Plans
… 23, if they are students). The Benefit This benefit is a pension equal to your salary, reduced by: The amount of the accidental death … due to your death; and Your Social Security benefit. The salary used to calculate this benefit will be at least: The …
https://www.osc.ny.gov/retirement/publications/1517/special-accidental-death-benefitOpinion 2001-11
… 801 of the General Municipal Law) -- Purchases and Sales (assistant fire chief as stockholder of corporation doing … with fire district) GENERAL MUNICIPAL LAW §801: An assistant chief of a fire district fire department who owns … to, and the repair of radios for, the fire district if, as assistant chief, he or she does not have any of the powers …
https://www.osc.ny.gov/legal-opinions/opinion-2001-11State Comptroller DiNapoli Releases Audits
… Health and Mental Hygiene – Oversight of the Practice of Funeral Directing (2022-S-47) The Department of Health … for governing and regulating the business and practice of funeral directing, undertaking, and embalming in New York … notes identified a lack of face-to-face meetings or in-home visits, delays in developing support plans, and annual …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Announces Latest Fiscal Stress Scores
… Fiscal Stress Monitoring System has designated 27 municipalities across the state as fiscally stressed. The … eight cities and 11 towns, marks the fewest number of municipalities listed in stress since DiNapoli implemented … by local governments as of Aug. 31, 2017 and includes only municipalities with fiscal years ending on Dec. 31, 2016. In …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-announces-latest-fiscal-stress-scoresComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Clark Mills Fire District , Village of Clinton , Elba … , Village of Livonia , Plattekill #1 Fire District and the Town of Schroeppel . “In today’s fiscal climate, budget … and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Clark Mills Fire District , Village of Clinton , Elba … , Village of Livonia , Plattekill #1 Fire District and the Town of Schroeppel . “In today’s fiscal climate, budget … and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… the Town of Colonie , Village of Frankfort , Gloversville Public Library , Town of Great Valley , Town of Le Roy , … log to show adjustments that have been made. Gloversville Public Library – Claims Processing (Fulton County) Internal … process was generally effective for obtaining goods and public works contracts subject to the policy’s bidding …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-3Opinion 94-4
… an original signature. You ask whether vouchers submitted for audit by a town highway superintendent must contain an … p 191). Since there is no requirement in section 118(1) for an original signature, it is our opinion that the … §119[1]). Finally, we note that because of the potential for theft or misuse, the use of signature stamps should be …
https://www.osc.ny.gov/legal-opinions/opinion-94-4Comptroller DiNapoli and A.G. Schneiderman Announce Felony Conviction of Woman Who Stole over $290,000 in Deceased Mother's Benefits from the Buffalo Firemen's Pension Fund
… Firemen's Pension Fund that were intended for her late mother, who died in 1983. "From the day her mother died, Pearlann MacVittie tarnished her memory by stealing $291,070 in pension checks in her mother's name … The Buffalo Firemen's Pension Fund is administered by the city of Buffalo and is not part of the New York State …
https://www.osc.ny.gov/press/releases/2017/04/comptroller-dinapoli-and-ag-schneiderman-announce-felony-conviction-woman-who-stole-over-290000Shoreham-Wading River Central School District – Capital Assets (2025M-23)
… to our brochure, Responding to an OSC Audit Report , which you received with the draft audit report. The CAP should be …
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)
… to our brochure, Responding to an OSC Audit Report , which you received with the draft audit report. We encourage the …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/10/eagle-mills-fire-district-no-1-records-and-reports-2025m-136Section 8 Housing Choice Vouchers – Federal Funding and New York
… 8 Housing Choice Voucher (HCV) program (Assistance Listing Number (ALN) 14.871) was created by the Housing and Community … than 51,000 recipients of CityFHEPS vouchers. FIGURE 1 – Number of Households Using Housing Choice Vouchers, HPD … of Housing and Urban Development; OSC analysis FIGURE 2 – Number of Households Using Housing Choice Vouchers, NYCHA …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/section-8-housing-choice-vouchersState Comptroller DiNapoli Releases Municipal & School Audits
… (Suffolk County) School district officials secured user account access to the financial application but did not … access, lost data, and inability to recover from a network disruption. In addition, the district’s use of two … hires at the highway department who started after April’s scheduled session from SHP training. Village of Lynbrook – …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-1