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Truxton Fire District – Board Oversight (2022M-123)
… the accounting records. Audit all District claims prior to payment and conduct an annual audit of the Treasurer’s … records. Ensure the Treasurer provided financial reports to the Board or filed the District’s required annual update … fiscal oversight training, file the required AUD in a timely manner, routinely review the Treasurer’s work and …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/truxton-fire-district-board-oversight-2022m-123State Agencies Bulletin No. 2295
… Questions regarding this bulletin may be directed to the Payroll Retirement mailbox. … The purpose of this bulletin is …
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)
… adequate oversight of the District’s financial operations for the period January 1, 2013 through January 14, 2014. … a portion of the Town of Newburgh. Budgeted appropriations for 2014 totaled approximately $780,000. Key Findings The … moneys were received, did not perform bank reconciliations for the first nine months of 2013 and submitted inaccurate …
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 and conference costs for the period January 1, 2011, to November 30, 2012. Background The Lakeland Fire District … and did not establish appropriate policies and procedures to ensure that expenditures were properly supported. This …
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)
… and separate from the Town of Mamakating, and is located in Sullivan County. The District is governed by an elected …
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
… as with other law enforcement officials, to protect the public from COVID-19 related internet scams. “Taking … and District Attorney Hoovler are leaders in educating the public and sending a strong message that this deplorable …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-announces-joint-effort-ulster-orange-county-district-attorneys-combat-covid-19Greenville Fire District – Investment Program (2023M-106)
To determine whether Greenville Fire District (District) officials managed a comprehensive investment program.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/greenville-fire-district-2023-106.pdfSelkirk Fire District – Procurement of Professional Services (2021M-55)
Determine whether Selkirk Fire District (District) officials solicited competition for professional services.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/selkirk-district-2021-55.pdfManorville Fire District – Board Oversight and Fuel (2016M-411)
… internal control environment and selected expenditures for the period January 1, 2015 through July 31, 2016. … Board of Fire Commissioners. Budgeted appropriations for 2016 totaled approximately $1.8 million. Key Findings The … to gasoline credit card claims when they are submitted for approval. … Manorville Fire District Board Oversight and …
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)
… or abstain or recuse himself from approving claims and warrants. The District has been contracting with the company …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/copiague-fire-district-procurement-2020m-114Otsego County Soil and Water Conservation District – Board Oversight (2023M-117)
… leave payments totaling $8,860 and an unallowed payment totaling $1,192. Key Recommendations Ensure grant disbursements are approved before payment to avoid overpayments to landowners. Perform a …
https://www.osc.ny.gov/local-government/audits/district/2024/03/29/otsego-county-soil-and-water-conservation-district-board-oversight-2023m-117Just Kids Early Childhood Learning Center – Compliance With the Reimbursable Cost Manual
… The audit included the expenses claimed on Just Kids’ CFRs for the fiscal years 2011-12, 2012-13, and 2013-14. … Learning Center (Just Kids) is a Suffolk County-based for-profit organization that is authorized by SED to provide, … programs based on clinical evaluations. The counties pay for the preschool special education services using rates …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/just-kids-early-childhood-learning-center-compliance-reimbursable-cost-manualComptroller DiNapoli Releases State Audits
… years ended June 30, 2013, auditors identified $154,563 in reported costs that did not comply with SED requirements … be disallowed. These ineligible costs included $115,296 in personal services costs and $39,267 in other than personal … of New York (CUNY): Time and Attendance Practices for Public Safety Staff (2013-S-65) Inadequate internal controls …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-auditsDiNapoli: Local Governments Challenged by Slow Revenue Growth
… Many of New York’s local governments are coping with slow or no … with tax cap and tax freeze initiatives that limit growth in property taxes,” DiNapoli said. “As local governments … in 2011, but ticked up at a higher rate in the last couple of years, when compared to counties, cities, towns, villages …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-local-governments-challenged-slow-revenue-growthState Contract and Payment Actions in October
… or lack of documentation. Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2018/12/state-contract-and-payment-actions-octoberOpinion 88-5
… This opinion represents the views of the Office of the State Comptroller at the time it was … comply with constitutional equal protection guarantees (NY Const, art I, §11). Therefore, in answer to your first … membership in a retirement system. Affirming the Appellate Division's decision, the Court of Appeals held that health …
https://www.osc.ny.gov/legal-opinions/opinion-88-5Opinion 89-40
… the fire district was the defendant. October 23, 1989 Louis L. Motyka, Secretary/Treasurer Gardenville Fire …
https://www.osc.ny.gov/legal-opinions/opinion-89-40DiNapoli: Audit Cites East Clinton Fire District For Improper Gifts
… William V. Grady. “Fire district officials treated public money like their own personal bank account,” said … including: Seek reimbursement of gifts and loans made with public money; Adopt written policies and procedures covering …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-cites-east-clinton-fire-district-improper-giftsSnyder Fire District – Internal Controls Over Financial Operations (2013M-365)
… distinct and separate from the Town of Amherst, located in Erie County. The Board of Fire Commissioners consists of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/snyder-fire-district-internal-controls-over-financial-operations-2013m-365Richland Fire District – Board Oversight (2016M-374)
… District’s general fund checking account and commingled with the District’s other funds. An annual foreign fire insurance report has not been filed with OSC for the last four years. Claims were not reviewed … in a separate bank account so it will not be commingled with other District funds. Prepare and file annual foreign …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374