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Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Procurement (2016M-33)
… Purpose of Audit The purpose of our audit was to evaluate the BOCES’ procurement practices for the period … more than 150 educational and administrative services to its 31 component school districts and is governed by an …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesSodus Center Fire District – Board Oversight (2017M-108)
… totaled $108,631. Key Findings The Board maintained a lax control environment and did not carry out its responsibility to oversee District financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/sodus-center-fire-district-board-oversight-2017m-108LaGrange Fire District – Board Oversight (2014M-127)
… of Audit The purpose of our audit was to examine the District’s financial condition for the period January 1, 2012 … through December 13, 2013. Background The LaGrange Fire District is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/14/lagrange-fire-district-board-oversight-2014m-127Bohemia Fire District – Purchasing and Employee Overtime Costs (2017M-158)
… of Audit The purpose of our audit was to examine the District’s purchasing procedures and employee overtime for … through September 30, 2016. Background The Bohemia Fire District is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/03/bohemia-fire-district-purchasing-and-employee-overtime-costs-2017m-158Brasher-Winthrop Consolidated Fire District – Board Oversight (2021M-47)
Determine whether the Brasher-Winthrop Consolidated Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of District financial activities.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/brasher-winthrop-district-2021-47.pdfBay Shore Fire District – Time and Attendance Records (2017M-264)
… of Audit The purpose of our audit was to determine whether District officials maintained adequate time records to ensure … 2016 through June 30, 2017. Background The Bay Shore Fire District is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/09/bay-shore-fire-district-time-and-attendance-records-2017m-264Franklin-Treadwell Fire District – Disbursements (2021M-16)
… Audit Objective Determine whether Franklin-Treadwell Fire District (District) officials provided adequate oversight to … action. … Determine whether FranklinTreadwell Fire District District officials provided adequate oversight to …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/21/franklin-treadwell-fire-district-disbursements-2021m-16Opinion 94-26
… REAL PROPERTY TAXES AND ASSESSMENTS -- Assessments (limitation on in BID) TOWNS -- Powers and Duties … which includes area within one or more villages, the limitation on district assessments in section 980-k is … which includes area within one or more villages, the limitation on district assessments in section 980-k is …
https://www.osc.ny.gov/legal-opinions/opinion-94-26Opinion 2000-18
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties (establishment of service … service award program to joint fire district) VOLUNTEER FIREFIGHTERS -- Service Award Programs (establishment by … may establish a service award program for the volunteer firefighters of the joint fire district fire department, but …
https://www.osc.ny.gov/legal-opinions/opinion-2000-18Opinion 92-23
… (lease of property not required for the purposes of district) REAL PROPERTY -- Leases (authority to enter into lease permitting the affixing of antennae to water storage tanks and the erection of a switching station … term under the circumstances (1A Antieau, Municipal Corporation Law, §10.16). The term may not be so long as to …
https://www.osc.ny.gov/legal-opinions/opinion-92-23Copiague Fire District – Credit Card Purchases (2019M-98)
… and for legitimate District purposes. Key Findings Of 1,174 credit card charges made during our audit period, … exceeded the District’s travel meal allowance by $5,047. The Board approved 28 charges totaling $5,786 for refreshments that were in violation of New York State Public Officers Law. The Board approved …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-credit-card-purchases-2019m-98Truxton Fire District – Board Oversight (2022M-123)
… – pdf] Audit Objective Determine whether the Truxton Fire District (District) Board of Fire Commissioners (Board) … our audit findings. … Determine whether the Truxton Fire District District Board of Fire Commissioners Board provided …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/truxton-fire-district-board-oversight-2022m-123South Buffalo Charter School – Employee Compensation (2018M-1)
… the period July 1, 2015 through July 31, 2017. Background South Buffalo Charter School is located in the City of … Adopt clear and comprehensive written payroll policies. … South Buffalo Charter School Employee Compensation 2018M1 …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/south-buffalo-charter-school-employee-compensation-2018m-1State Agencies Bulletin No. 2295
… Purpose: The purpose of this bulletin is to notify agencies of the maximum contribution limits for … maximum amount for employees over age 50, their deferral election must be adjusted accordingly. For SUNY Agencies: … To start or change Flat Amount (for employees of the NYS Education Department, School for the Blind, and School …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2295-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaPlattekill #1 Fire District – Internal Controls Over Financial Operations (2014M-282)
… duplicate receipts, did not record the dates on which moneys were received, did not perform bank … providers through a competitive process and did not have written contracts with all providers. The Board Chair …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/plattekill-1-fire-district-internal-controls-over-financial-operationsLakeland Fire District – Travel and Conference Costs (2013M-145)
… Purpose of Audit The purpose of our audit was to examine the internal controls over travel … fiscal year ending December 31, 2011 were approximately $2.5 million. Key Findings The Board did not ensure that the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/23/lakeland-fire-district-travel-and-conference-costs-2013m-145Summitville Fire District – Financial Activities (2016M-395)
… of Audit The purpose of our audit was to determine whether District officials established adequate controls to ensure … activity was properly recorded and reported and that District money was safeguarded for the period January 1, 2015 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/20/summitville-fire-district-financial-activities-2016m-395Comptroller DiNapoli Announces Joint Effort With Ulster, Orange County District Attorneys to Combat COVID-19 Scams
… District Attorney and Ulster County District Attorney … NY Comptroller DiNapoli announces a joint effort with Ulster …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-announces-joint-effort-ulster-orange-county-district-attorneys-combat-covid-19Manorville Fire District – Board Oversight and Fuel (2016M-411)
… internal control environment and selected expenditures for the period January 1, 2015 through July 31, 2016. … District officials did not maintain complete and accurate fuel inventory records. District officials did not adequately … to gasoline credit card claims when they are submitted for approval. … Manorville Fire District Board Oversight and Fuel …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/10/manorville-fire-district-board-oversight-and-fuel-2016m-411Copiague Fire District – Procurement (2020M-114)
… and professional service providers and ensured that no conflict of interest existed in the procurement process. Key Findings … one purchase totaling $2,076 was competitively procured. A Commissioner, employed by a company the District contracts …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/copiague-fire-district-procurement-2020m-114