Search

Fair Haven Volunteer Fire Department, Inc. – Financial Activity (2014M-335)

… Background The Fair Haven Volunteer Fire Department, Inc. is a not-for-profit corporation with approximately 35 … nine-member Board of Directors. The Department, which is located in the Village of Fair Haven in Cayuga County, … payment. Ensure that an adequate, documented annual audit is completed by the audit committee. Prepare an annual budget. …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/27/fair-haven-volunteer-fire-department-inc-financial-activity

Binghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)

… a joint sewage activity whereby the City and the Village jointly own a sewage treatment plant and related facilities …

https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015m

Adirondack Central School District – Financial Condition (2016M-184)

… million decline in the general fund balance. The school lunch fund was not self-sufficient and required advances and … Take the necessary steps to ensure that the school lunch fund becomes self-sufficient, such as increasing … financial plan to establish long-term objectives for funding long-term needs, provide a framework for future …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/adirondack-central-school-district-financial-condition-2016m-184

Uniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (2013M-244)

… million. Key Findings The Board’s current firehouse hall rental policy and procedures are inadequate, and it did not … appropriate inventory recordkeeping, or vehicle and equipment usage and disposal. Key Recommendations Evaluate … maintaining custody of District assets for vehicles and equipment. …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-board

Sauquoit Fire District No. 1 – Controls Over Financial Activities (2014M-178)

… Purpose of Audit The purpose of our audit was to determine if District controls were adequate to ensure that financial activity was properly recorded and … tax limit and formally adopt the budget. Develop a plan to reduce the amount of fund balance and use the excess tax …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/05/sauquoit-fire-district-no-1-controls-over-financial-activities-2014m-178

Selected Financial Management Practices

… River waterfront, generally from the northern boundary of Battery Place to the northern boundary of 59th Street in …

https://www.osc.ny.gov/state-agencies/audits/2014/12/26/selected-financial-management-practices

State Comptroller DiNapoli Releases Municipal and School Audits

… issued. Cuddebackville Fire District – Board Oversight (Orange County) The board did not provide adequate oversight … was not completed and took no action. Town of Clifton Park – Physical Accessibility to Programs and Services … – Physical Accessibility to Programs and Services (Orange County) Of the 595 applicable physical accessibility …

https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-audits

State Comptroller DiNapoli Releases Municipal Audits

… – Conflict of Interest and Claims Auditing (Delaware County) The board did not make sure there weren’t prohibited … oversight of cash receipts, deposits and accounting records during the tenure of the former court clerk. The elected justice did not segregate the duties of …

https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-0

2022 Black History Month Celebration

… Watch a Replay of the Event In honor of Black History Month, Comptroller DiNapoli hosted a fireside chat with … Director People for the American Way About Black History Month The first Black History Month was celebrated in 1976 at the nation’s bicentennial, … Comptroller DiNapoli hosts his annual Black History Month Celebration …

https://www.osc.ny.gov/events/2022-black-history-month-celebration

Schalmont Central School District – Financial Condition Management (2018M-15)

… School District serves the Towns of Rotterdam, Princetown and Duanesburg in Schenectady County, the Town of Guilderland in Albany County and the Town of Florida in Montgomery County. The Board of … is responsible for managing the District’s financial and educational affairs. The District has approximately 1,800 …

https://www.osc.ny.gov/local-government/audits/school-district/2018/04/13/schalmont-central-school-district-financial-condition-management-2018m-15

North Salem Central School District – Time and Attendance (2016M-209)

… Purpose of Audit The purpose of our audit was to determine if District officials provided sufficient … The North Salem Central School District is located in the Town of North Salem and portions of the Town of Somers … approximately $40.8 million. Key Findings The Board did not establish policies and formal written procedures over …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-salem-central-school-district-time-and-attendance-2016m-209

Worcester Central School District – Unassigned Fund Balance (2016M-1)

… July 1, 2014 through November 16, 2015. Background The Worcester Central School District is located in the Town of … County and the Towns of Decatur, Maryland, Westford and Worcester in Otsego County. The District, which operates one … Worcester Central School District Unassigned Fund Balance …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/worcester-central-school-district-unassigned-fund-balance-2016m-1

Shoreham-Wading River Central School District – Financial Management (2017M-75)

… School District is located in the Towns of Brookhaven and Riverhead, Suffolk County. The District, which is governed by …

https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/shoreham-wading-river-central-school-district-financial-management-2017m

Franklin Square Union Free School District – Fund Balance (2016M-129)

… Background The Franklin Square Union Free School District is located in the Town of Hempstead in Nassau County. The … elementary schools with approximately 1,840 students, is governed by a five-member Board of Education. Budgeted … that result in the appropriation of fund balance that is not used to finance District operations …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/franklin-square-union-free-school-district-fund-balance-2016m-129

Thank you for subscribing to the Comptroller's Weekly Newsletter!

Thank you for subscribing to the Comptroller's Weekly Newsletter!