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Lake Ronkonkoma Fire District – Bidding and Treasurer’s Office (2015M-9)
… internal controls over selected financial operations for the period January 1, 2013 through August 31, 2014. Background The Lake Ronkonkoma Fire District is a district corporation of the State, distinct and separate from the Town of Brookhaven, Suffolk County, in …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/05/lake-ronkonkoma-fire-district-bidding-and-treasurers-office-2015m-9Health, Safety, and Accessibility in District 75 Schools (2019-N-7)
To determine whether the New York City (NYC) Department of Education (DOE) is providing a safe and healthy environment that is Americans With Disabilities Act (ADA) compliant for students attending District 75 schools.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19n7.pdfOpinion 88-50
… fund moneys may be expended for the contemplated work only if the work constitutes "reconstruction" of the tank … repair reserve funds. Unlike capital reserve funds, which can only be used for the "construction, reconstruction or … cleaning, sandblasting and painting a "standpipe" (i.e. a high vertical pipe or reservoir for water, used to …
https://www.osc.ny.gov/legal-opinions/opinion-88-50Fly Creek Fire District – Non-Payroll Disbursements (2022M-115)
Determine whether the Fly Creek Fire District’s (District) non-payroll disbursements were supported, for proper District purposes, competitively procured and audited prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/fly-creek-fire-district-2022-115.pdfDiNapoli Releases Analysis of State Budget Financial and Capital Plans
… assistance Medicaid payments through the Department of Health. Calls by the President and some members of Congress for major changes to federal funding for health care and other programs are among the most notable …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-releases-analysis-state-budget-financial-and-capital-plansGASB Statement 87, Leases
… or Lease that continues into a holdover period until a new lease is signed. Fiscal Funding Clause Fiscal funding or … including costs to terminate an existing lease and sign a new one. Types of costs include negotiation costs, relocation … the past 10 years was used for over 500 hours per year. A new construction project requires double the amount of …
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leasesTown of Hopewell – Fund Balance and Budget Monitoring (2013M-231)
… and $10,000 in 2012. Because the Board considered that the tax levies were no longer sustainable without significant … a local law in 2012 to override the 2 percent property tax increase limit under the new tax cap law, thereby allowing the Town’s 2013 budget to exceed …
https://www.osc.ny.gov/local-government/audits/town/2014/01/10/town-hopewell-fund-balance-and-budget-monitoring-2013m-231Bohemia Fire District – Purchasing and Employee Overtime Costs (2017M-158)
… Purpose of Audit The purpose of our audit was to examine the … District officials did not always use competitive methods when procuring goods and services. At the District’s … officials comply with competitive bidding requirements when purchasing goods and services or entering into public …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/03/bohemia-fire-district-purchasing-and-employee-overtime-costs-2017m-158South Butler Fire Department – Oversight of Financial Activities (2020M-120)
… oversight. As a result, officers and members were not in a position to monitor and assess the Department’s …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/30/south-butler-fire-department-oversight-financial-activitiesChenango Valley Central School District – Budget Review (B4-14-8)
… District’s general fund and food service fund as of June 30, 2008. Local Finance Law requires all local governments … obligations are outstanding. Key Findings Based on the results of our review, in general, we found that the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/chenango-valley-central-school-district-budget-review-b4-14-8Chenango Valley Central School District – Budget Review (B4-16-5)
… the significant revenue and expenditure projections in the District's proposed budget for the 2016-17 fiscal year are reasonable. Background The Chenango Valley Central School District, located in Broome County, issued debt …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/11/chenango-valley-central-school-district-budget-review-b4-16-5Former Village of Candor Mayor Sentenced to Jail Time for Stealing Village Funds
… Steven G. James today announced that former Village of Candor Mayor Eric Halstead was sentenced to 60 days in jail for his theft of $23,000 in village funds. “Halstead was elected to serve … from it,” DiNapoli said. “He now faces the consequences of his crime. Public corruption does lasting damage to …
https://www.osc.ny.gov/press/releases/2025/04/former-village-candor-mayor-sentenced-jail-time-stealing-village-fundsSpecial Plan for Town of Elmira District #1 Traffic Officers (Sections 89-q and 603(m))
… Top) VO1839 (Rev. 6/12) © 2012, New York State and Local Retirement System (Return to Top) … Information for members about special plan for Town of Elmira Distract 1 Traffic Officers Sections 89q …
https://www.osc.ny.gov/retirement/publications/special-plan-town-elmira-district-1-traffic-officers-sections-89-q-and-603mJamesport Fire District - Gasoline Inventory (2019M-04)
… [read complete report - pdf] Audit Objective Determine if District officials adequately account for and safeguard the gasoline inventory. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/04/19/jamesport-fire-district-gasoline-inventory-2019m-04DiNapoli, Erie Co. Da Keane and Erie Co. Sheriff Garcia: Former Erie County Deputy Clerk Pleads Guilty to Stealing More Than $320,000
… today pleaded guilty to felony counts of grand larceny and offering a false instrument for filing for stealing over … day, the Erie County Clerk’s office collects a variety of fees such as court filings, mortgage taxes and pistol … found that in hundreds of instances cash was collected but not deposited. In most instances, the total amount of cash …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-erie-co-da-keane-and-erie-co-sheriff-garcia-former-erie-county-deputy-clerk-pleads-guiltyOpinion 88-24
… -- Interest in Contract (reimbursement to board member for expenses incurred in maintaining private pond) GENERAL … has an interest in a contract with the town where she and her husband are reimbursed for expenses incurred in … to the prohibition in section 801 for purchases of real property or interests therein, provided the purchase and …
https://www.osc.ny.gov/legal-opinions/opinion-88-24Death Benefits – Divorce and Your Benefits
… by law, such as the beneficiary designation of a joint allowance option or designations that are required under a … Therefore, the designation of a spouse as beneficiary of a joint allowance option will not be invalidated by a …
https://www.osc.ny.gov/retirement/members/divorce/death-benefitsCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… of Civil Service. Our audit covered the period January 1, 2014 through June 30, 2018. About the Program The New York … Service), provides health insurance coverage to over 1.2 million active and retired State, participating local … primary health benefits plan for NYSHIP, covering nearly 1.1 million members. Civil Service contracted with CVS Health …
https://www.osc.ny.gov/state-agencies/audits/2019/06/06/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceTown of Walton – Justice Court Operations (2021M-72)
… financial activity reports and the disposition of tickets to various local and New York State agencies. … Determine …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/07/23/town-walton-justice-court-operations-2021m-72Bay Shore Fire District – Time and Attendance Records (2017M-264)
… determine whether District officials maintained adequate time records to ensure employees received the pay and accrued … distinct and separate from the Town of Islip in Suffolk County and provides approximately 13,500 residents with fire … and attendance. Require that all employees complete a time reporting record or time sheet and that all time sheets or …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/09/bay-shore-fire-district-time-and-attendance-records-2017m-264