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North Creek Fire District – Board Oversight (2025M-86)
… Board members must comply with Town Law Section 176-e that mandates fiscal oversight training and are …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/north-creek-fire-district-board-oversight-2025m-86Ouaquaga Fire Company, Inc. – Company Operations (2025M-98)
… of Directors (Board) and membership operate the Company in accordance with its Certificate of Incorporation … 2025 Understanding the Audit Area Operating a fire company in accordance with its Certificate and providing adequate … apparatus and emergency equipment for use by the Company in the protection of individuals and property from injury, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/01/23/ouaquaga-fire-company-inc-company-operations-2025m-98Opinion 98-24
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and … a volunteer firefighter who is a member of a fire company in a bordering area, is liable for Volunteer Firefighters' … of an individual who is a member of a fire company in a bordering area, is responsible for Volunteer …
https://www.osc.ny.gov/legal-opinions/opinion-98-24State Comptroller DiNapoli Releases Audits
… key responsibilities under the act, however, it has fallen behind meeting or completing others. SED's implementation … totaling approximately $42,000 to 78 individuals who died from 1 to more than 16 years prior to their last SSP payment … a result of the findings, OTDA determined the daily file from the Social Security Administration contained incorrect …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… Department , Sachem Public Library and Ulster County . “In today’s fiscal climate, budget transparency and … $8,500 from January 1, 2014 through May 31, 2015. In addition, there was a shortage of $490 in bell jar proceeds that were controlled by the president …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… Sayville Public Library and the Village of Springville . “In today’s fiscal climate, budget transparency and … approving payment of claims are then passed and documented in the meeting minutes. Town of Green Island – Justice Court … properly collected, recorded and reported court money in a timely manner. Court records were current and accurate …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-audits-0Village of Sherburne – Budgeting (2025M-83)
… Board’s adopted budgets included underestimated revenues in the general fund and overestimated appropriations in the general, water and sewer funds. As a result, the Board … combined total of $907,700 of fund balance and $219,000 1 in reserve funds that were not needed and that underestimated …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-sherburne-budgeting-2025m-83State Comptroller DiNapoli Releases Municipal and School Audits
… who resigned on May 31, 2022, had prohibited interests in district contracts pursuant to New York State General … the district while he was a board member that resulted in payments totaling $724,869 from Aug. 5, 2017 through Dec. 19, 2022. In addition, the former superintendent’s outside employment …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Comptroller DiNapoli Releases Audits
… Ineligible Members (Follow-Up) (2021-F-17) An audit issued in August 2020 identified $18.2 million that was paid for … time frames, leaving $4.6 million yet to be recovered. In a follow-up, Civil Service and Empire made significant progress in addressing the problems identified in the initial audit. …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases Municipal Audits
… adequate records of cash received from fundraising events. Village of Livonia – Board Oversight and Information … basis. The treasurer also did not prepare timely, accurate monthly financial reports for the board’s review; complete …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… Plattekill #1 Fire District and the Town of Schroeppel . “In today’s fiscal climate, budget transparency and … unreliable. Fund balances for all funds were commingled in the records, making it impossible for officials to … adequate oversight of department financial activities. In addition, the treasurer could not prepare appropriate …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-auditsComptroller 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
… she had stolen benefits from the city of Buffalo Firemen's Pension Fund that were intended for her late mother, who died in … MacVittie tarnished her memory by stealing $291,070 in pension checks in her mother's name from the city of …
https://www.osc.ny.gov/press/releases/2017/04/comptroller-dinapoli-and-ag-schneiderman-announce-felony-conviction-woman-who-stole-over-290000Steuben County – Financial Management (2025M-127)
… taxpayers and residents. For example, over the last four calendar years 2021 through 2024, the Legislature authorized …
https://www.osc.ny.gov/local-government/audits/county/2025/12/31/steuben-county-financial-management-2025m-127State Comptroller DiNapoli Releases Municipal & School Audits
… data, and inability to recover from a network disruption. In addition, the district’s use of two central network … enabled network user accounts were not logged into in the last six months. Accounts grant access to sensitive … receipts totaling $4.8 million were not recorded on time in the supervisor’s accounting records, 11 disbursements …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal Audits
… our local communities is a top priority," said DiNapoli. "By auditing municipal finances and operations, my office … County – Court and Trust (2017M-225) Records maintained by the county clerk and surrogate's court were up-to-date and … Auditors estimate the department was inaccurately billed by approximately $152,900. Putnam County – Court and Trust …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… by the board. Wayland-Cohocton Central School District – Building Access Accounts and Badges (Steuben County) District officials did not properly manage and monitor building access accounts or badges used to access buildings. … identifying who is responsible for managing and monitoring building access accounts. Although auditors determined that …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… maintain an inventory of capital assets that had a minimum value of $500; 67 capital assets totaling $171,438 were not … $9,000 from its savings account, which had an average daily balance of approximately $3.8 million during the audit. … Academy Charter School – Credit Cards (Erie County) Credit card charges reviewed by auditors were not properly approved …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… during the audit period and incurred operating deficits in two of the past three years (2016 and 2017). In addition, the board did not develop and adopt … paving services and brush collection totaling $471,700. In addition, town officials did not seek competition for 10 …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… completed audits of Bolton Fire District , Town of Deer Park , East Bloomfield Fire District , East … not have sufficient supporting documentation. Town of Deer Park – Budget Review (Orange County) Auditors found that … completed audits of Bolton Fire District Town of Deer Park East Bloomfield Fire District East BloomfieldHolcomb …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School District Audits
… Union Free School District – Claims Auditing (Suffolk County) Claims totaling more than $6.1 million were paid before the claims auditor’s approval and audit. The claims auditor did not sign … did not use a request for proposals (RFPs) process or seek competition for three professional service providers …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-audits-0