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Ithaca City School District – Financial Condition (2015M-318)

… period July 1, 2013 through May 8, 2015. Background The Ithaca City School District is located in the City of Ithaca and encompasses eight towns in Tompkins County and two … Ithaca City School District Financial Condition 2015M318 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/ithaca-city-school-district-financial-condition-2015m-318

Saratoga County Water Authority – Water Charges (2016M-357)

… facilities for the benefit of the municipal and commercial customers. The Authority is governed by an …

https://www.osc.ny.gov/local-government/audits/public-authority/2016/12/23/saratoga-county-water-authority-water-charges-2016m-357

Shenendehowa Central School District – Claims Processing (2016M-137)

… Purpose of Audit The purpose of our audit was to review the District’s claims processing for the period … appropriate procedures over the claims processing function to ensure that claims were properly itemized and supported; … purposes; and the claims were audited and approved prior to payment. Key Recommendations There were no recommendations …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/shenendehowa-central-school-district-claims-processing-2016m-137

Oneida-Herkimer-Madison BOCES – Claim Payments (2015M-350)

… Purpose of Audit The purpose of our audit was to review the BOCES’ claim payments for the period July 1, … school districts. The BOCES, which delivers services to approximately 1,200 students, is governed by a 12-member … paid even though tuition was not reimbursable according to the collective bargaining agreement (CBA). Not all claims …

https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/oneida-herkimer-madison-boces-claim-payments-2015m-350

Pekin Fire Co. President Dipped Into Bell Jar

… today for allegedly stealing $1,800 from the company’s bell jar collection for his personal use, and falsifying … County, allegedly withdrew $1,800 from the company’s bell jar account and falsely submitted the required New York … today for allegedly stealing $1800 from the companys bell jar collection for his personal use and falsifying …

https://www.osc.ny.gov/press/releases/2019/04/pekin-fire-co-president-dipped-bell-jar

East Brentwood Fire District – Control Environment and Expenditures (2015M-112)

… 2013 through April 30, 2014. Background The East Brentwood Fire District is a district corporation of the State, … District is governed by an elected five-member Board of Fire Commissioners. It has one fire department which serves a one square mile area with … East Brentwood Fire District Control Environment and Expenditures 2015M112 …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/14/east-brentwood-fire-district-control-environment-and-expenditures-2015m-112

State Comptroller DiNapoli Releases State Audits

… Thomas P. DiNapoli announced today the following audits have been issued: Port Authority of New York and New Jersey … Thomas P DiNapoli announced today the following audits have been issued …

https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-state-audits

DiNapoli: Former Citizens Hose Fire Company Treasurer Pleads Guilty to Stealing Nearly $75K

… taking office in 2007, DiNapoli has committed to fighting public corruption and encourages the public to help fight fraud and abuse. New Yorkers can report …

https://www.osc.ny.gov/press/releases/2026/03/dinapoli-former-citizens-hose-fire-company-treasurer-pleads-guilty-stealing-nearly-75k

State Comptroller DiNapoli Releases Municipal & School Audits

… and school audits were issued. Serven Volunteer Fire Company – Board Oversight (Seneca County) The board did not … As a result, the former district fire department chief, who was also a director of the Border City Hose Company, … was not always properly accounted for, and a director, who was also the Border City Fire District Fire Department …

https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-0

Brushton-Moira Central School District – Tuition Billing (2023M-158)

… District (District) officials properly billed tuition for nonresident foster care students enrolled at the … Findings District officials did not properly bill tuition for nonresident foster care students enrolled at the … and collected $12,452 in tuition it was not entitled to for the 2019-20 through 2021-22 school years. District …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/brushton-moira-central-school-district-tuition-billing-2023m-158

Bohemia Fire District – Purchasing and Employee Overtime Costs (2017M-158)

… Purpose of Audit The purpose of our audit was to examine the District’s purchasing … The Bohemia Fire District is a district corporation of the State, distinct and separate from the Town of Islip, in Suffolk County. The District, which provides …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/03/bohemia-fire-district-purchasing-and-employee-overtime-costs-2017m-158

East Kingston Volunteer Fire Company – Financial Activities (2017M-191)

… Purpose of Audit The purpose of our audit was to evaluate the Company’s financial … Company provides fire protection services for the Town of Ulster in Ulster County. The Board of Directors is composed of five elected members and is …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/12/15/east-kingston-volunteer-fire-company-financial-activities

Salamanca City School District – Financial Management and Payroll (2017M-138)

… 2013 through May 19, 2017. Background The Salamanca City School District is located in the City of Salamanca and the … Salamanca City School District Financial Management and Payroll 2017M138 …

https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/salamanca-city-school-district-financial-management-and-payroll-2017m-138

Mount Sinai Union Free School District – Financial Management (2013M-227)

… period July 1, 2011, through June 30, 2013. Background The Mount Sinai Union Free School District (District) is located … Mount Sinai Union Free School District Financial Management …

https://www.osc.ny.gov/local-government/audits/school-district/2013/10/16/mount-sinai-union-free-school-district-financial-management-2013m-227

Brighton Central School District – Separation Payments (2016M-119)

… Purpose of Audit The purpose of our audit was to examine the District’s calculation of separation payments for the period July 1, 2014 through …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/brighton-central-school-district-separation-payments-2016m-119

Lynbrook Union Free School District – Special Programs (2016M-45)

… Purpose of Audit The purpose of our audit was to determine if the District established … Lynbrook Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/lynbrook-union-free-school-district-special-programs-2016m-45