Search
Islip Fire District – Financial Condition (2020M-25)
Determine if Board District officials effectively monitor the Districts financial condition by ensuring that budget estimates and fund balance are reasonable
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25Village of Dering Harbor – Board Oversight (2020M-29)
… report - pdf ] Audit Objective Determine whether the Board provided adequate oversight of the Village’s financial operations. Key Findings The Board: Failed to comply with statutory requirements when … Determine whether the Board provided adequate oversight of the Villages financial …
https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29Edgemont Union Free School District – Information Technology (2024M-37)
… Disable 34 unneeded network user accounts that had last login dates ranging from July 29, 2021 to July 1, 2023. The …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/08/edgemont-union-free-school-district-information-technology-2024m-37Hamlin Fire Department – Internal Controls Over Financial Activity (2015M-13)
… provides fire protection services to the Towns of Hamlin, Kendall and Clarkson. For 2013, revenues totaled $147,989 and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/29/hamlin-fire-department-internal-controls-over-financialArkville Fire District – Internal Controls Over Financial Activities (2015M-65)
… of the State, distinct and separate from the Town of Middletown, and is located in Delaware County. The District …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/03/arkville-fire-district-internal-controls-over-financial-activities-2015m-65Vestal Fire Department – Financial Activities (2014M-265)
… 1, 2013 through June 30, 2014. Background The Vestal Fire Department is a volunteer organization located in the … County. The Department operates within the Town of Vestal Fire District which provides fire protection services to the Town. The Department, which …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/vestal-fire-department-financial-activities-2014m-265Raquette Lake Fire District No. 3 –Internal Controls (2013M-379)
… deposits were not recorded in the checkbook register and a running cash balance was not maintained. The Treasurer has … financial report with the Office of the State Comptroller since the fiscal year ending December 31, 2010. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379Minetto Volunteer Fire Company – Misappropriation of Funds and Records and Reports (2014M-222)
… of Minetto and the Town of Oswego. The Company, which was founded in 1938, is governed by a six-member Board of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/minetto-volunteer-fire-company-misappropriation-funds-and-records-andWhat is the Real Property Tax Cap?
… districts can increase the tax levy (the total amount of property taxes billed) to the lower of two percent or the rate of inflation. (Individual property tax bills are based on …
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capOpinion 91-48
… GENERAL MUNICIPAL LAW, §§800(2),(3), 806, 809: When a planning board member's personal attorney appears before … to General Municipal Law, §800(3), a municipal officer or employee has an interest in any contract with his or her … record of the governing board's proceedings. A "contract", for purposes of article 18, is defined in General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-91-48Opinion 94-29
… applicable to appeals from orders of the Family Court in juvenile delinquency proceedings in which the corporation … these appeals generally arise in two proceedings: (1) a juvenile delinquency proceeding in which the corporation … 8022(b) would be justified in view of the fact that juvenile delinquency matters are quasi-criminal in nature and …
https://www.osc.ny.gov/legal-opinions/opinion-94-29DiNapoli: Jackson Heights Economy Energized By Immigrants and Small Businesses
… from the recessionary peak of 10.3 percent in 2010 to 4.2 percent in 2017, lower than the rate in Queens (5.2 … Melinda Katz . “The hard work and entrepreneurial spirit of our immigrant population helps make Jackson Heights … Heights). “ I hope that we can continue to build on these successes while addressing worrisome issues, …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-jackson-heights-economy-energized-immigrants-and-small-businessesMuseum or Military Abandoned Property
… Carrie & Salvatore Mormon N/A NYS Military Museum 61 Lake Avenue Saratoga Springs, NY 12866 03/02/12 2 One (1) World … Tavern Museum 54 Pearl Street, New York, NY 10004 07/9/25 7 Painting by Henry Hintermeister, Washington – The Man of … 07/9/25 10 Painting by Henry Hintermeister, Washington at Bruton Parish Church 1960 Henry Hintermeister 9 Warren …
https://www.osc.ny.gov/unclaimed-funds/claimants/museum-or-military-abandoned-propertyState Comptroller DiNapoli Releases Municipal & School Audits
… totaling approximately $1.1 million despite having planned for operating deficits totaling $1.3 million. As a result, … in the general, water and sewer funds. Lastly, the budgets for the 2022-23 through 2025-26 fiscal years did not comply … auditors determined officials did not seek competition for purchases totaling $664,748. Specifically, village …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-municipal-school-audits-0Privacy and Security of Student Data
… NYCPS. NYCPS uses Automate the Schools (ATS) as its main student information system (SIS), which standardizes and automates the collecting and reporting of student data. In total, ATS holds approximately 5 million … purposes. NYCPS is responsible for safeguarding student data and ensuring the confidentiality, integrity, and …
https://www.osc.ny.gov/state-agencies/audits/2026/04/23/privacy-and-security-student-dataDiNapoli and Brooklyn Borough President Antonio Reynoso Op-Ed: New York Mothers Should Not Be Dying in Childbirth in 2025
… an op-ed on Sunday from New York State Comptroller Thomas P. DiNapoli and Brooklyn Borough President Antonio Reynoso … picture of what maternal health care looks like. In California, collecting and making maternal morbidity data … published in an online dashboard accessible to the public. California has a maternal mortality rate half that of New …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-and-brooklyn-borough-president-antonio-reynoso-op-ed-new-york-mothers-should-not-be-dyingDiNapoli Warns of ‘Triple Threat’ of Fiscal Risks
… tax collections and cuts to federal programs combine for a triple threat of budgetary risks," DiNapoli said. "Any … Financial Plan projected a budget gap of $4.1 billion for the coming fiscal year before any budgetary actions to … more than expected. Estimated payments made with requests for extensions to file annual tax returns declined by over …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-warns-triple-threat-fiscal-risksState Comptroller DiNapoli Releases School Audits
… , Jefferson-Lewis-Hamilton-Herkimer-Oneida BOCES , Olean City School District , Port Washington Union Free School District , Rensselaer City School District and the Spencerport Central School … or unauthorized payments or credits will be made. Olean City School District – Financial Management (Cattaraugus …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-school-auditsDiNapoli Finds State Needs to Do More to Address Nursing Home Pandemic Issues
… audit of the state’s response to the COVID-19 outbreak in nursing homes, according to a follow-up report released today … unprepared to respond to infectious disease outbreaks at nursing homes, even before the pandemic, under the previous … and left many whose loved ones contracted the virus in nursing homes with unanswered questions,” said DiNapoli. …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-finds-state-needs-do-more-address-nursing-home-pandemic-issuesDiNapoli, Stringer Lead Investors Calling on Olympic Sponsors to End Their Silence, Defend Russian LGBT Rights
… major corporate sponsors of the upcoming Winter Olympic Games in Sochi, Russia that failed to respond to an earlier … were not answered. “Corporate sponsors of the 2014 Sochi games have already been targeted with high-profile protests … human rights of all athletes and attendees of the Winter Games and visitors to the Games’ venues. Signatories to the …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-stringer-lead-investors-calling-olympic-sponsors-end-their-silence-defend-russian-lgbt