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Marathon Joint Fire District – Investment Program (2023M-76)
… pdf] Audit Objective Determine whether Marathon Joint Fire District (District) officials developed and managed a comprehensive investment program. Key Findings District officials did not develop and manage a comprehensive …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/20/marathon-joint-fire-district-investment-program-2023m-76Upper Jay Fire District – Board Oversight (2023M-24)
… pdf] Audit Objective Determine whether the Upper Jay Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of District financial activities. Key Findings The Board did …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/upper-jay-fire-district-board-oversight-2023m-24Ballston Lake Fire District – Length of Service Awards Program Service Credit (2016M-379)
… awarded firefighters Length of Service Awards Program (LOSAP) service credit for the period January 1, 2015 through … contribution of $700 each to which they were not entitled. LOSAP points were not awarded in accordance with District …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/ballston-lake-fire-district-length-service-awards-program-service-creditWading River Fire District – Gasoline Credit Cards (2017M-5)
… of Audit The purpose of our audit was to examine the District’s gasoline card purchases for the period January 1, … through June 30, 2016. Background The Wading River Fire District is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/wading-river-fire-district-gasoline-credit-cards-2017m-5West Seneca Fire District #1 – Purchasing (2017M-272)
… of Audit The purpose of our audit was to determine whether District officials obtained required quotes for the purchase … through September 1, 2017. Background The West Seneca Fire District #1 is a district corporation of the State, distinct …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/west-seneca-fire-district-1-purchasing-2017m-272Hamlin Morton Walker Fire District – Pumper Truck Procurement (2023M-27)
… Objective Determine whether the Hamlin Morton Walker Fire District (District) Board of Commissioners (Board) procured a pumper … was made in the most prudent and economical manner. District officials could not support that the District sought …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/hamlin-morton-walker-fire-district-pumper-truck-procurement-2023m-27Barnard Fire District – Financial Condition (2015M-145)
Barnard Fire District Financial Condition 2015M145
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/barnard-fire-district-financial-condition-2015m-145Slingerlands Fire District – Professional Services (2014M-250)
… Audit The purpose of our audit was to review whether the District obtained professional services in accordance with … through May 31, 2014. Background The Slingerlands Fire District is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/slingerlands-fire-district-professional-services-2014m-250Walton Fire District – Financial Operations (2017M-238)
… whether the Board provided adequate oversight of the District’s financial operations for the period January 1, 2016 through June 30, 2017. Background The Walton Fire District is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/23/walton-fire-district-financial-operations-2017m-238Mount Sinai Fire District - Financial Condition and Price Quotations for Purchases (2019M-83)
… report - pdf] Audit Objective Determine if the Board and District officials effectively managed the District’s financial condition. Determine if the District is …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/23/mount-sinai-fire-district-financial-condition-and-price-quotationsOpinion 88-54
… This opinion represents the views of the Office of the State Comptroller at the time it was … (prior to effective date of a consolidation) TOWN LAW, §§190, 206, 209: A town board may not establish an … a local law to specify an effective date), it is a general common law rule that, in the absence of a statute to the …
https://www.osc.ny.gov/legal-opinions/opinion-88-54Opinion 96-21
… facilities or appurtenances by beach erosion control district) TOWN LAW, §§198(10-a), 202-b(2): A town board, … at a town-owned beach in a town beach erosion control district which was damaged by coastal storms. This is in … at a town-owned beach in a town beach erosion control district which was damaged by coastal storms. It is our …
https://www.osc.ny.gov/legal-opinions/opinion-96-21Security Over Critical Systems
… by Payment Card Industry Data Security Standards (PCI DSS) and must complete a self-assessment of its compliance … were areas in which it could improve to better meet PCI DSS requirements, including documenting certain policies and … relevant policies and procedures as required for PCI DSS. … To determine whether security over the Hudson …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/security-over-critical-systemsTown of Wawarsing – Napanoch Water District Rents and Assessments (2016M-186)
… internal controls over water rents in the Napanoch Water District for the period January 1, 2014 through June 10, … Board. Metered water revenue for the Town’s Napanoch Water District, which provides water service to approximately 448 …
https://www.osc.ny.gov/local-government/audits/town/2016/09/30/town-wawarsing-napanoch-water-district-rents-and-assessments-2016m-186Lake Ronkonkoma Fire District – Bidding and Treasurer’s Office (2015M-9)
… August 31, 2014. Background The Lake Ronkonkoma Fire District is a district corporation of the State, distinct and separate from …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/05/lake-ronkonkoma-fire-district-bidding-and-treasurers-office-2015m-9Hauppauge Fire District – Mandatory Training and Procurement (2014M-375)
… 2013 through April 30, 2014. Background The Hauppauge Fire District is a district corporation of the State, distinct and separate from …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/hauppauge-fire-district-mandatory-training-and-procurement-2014m-375Bridgehampton Fire District – Length of Service Award Program and Purchasing Practices (2017M-251)
… the District’s length of service award program (LOSAP) and procured goods and services in accordance with the … $3.3 million. Key Findings The District’s adopted LOSAP point system does not comply with New York State General Municipal Law (GML). 2016 LOSAP records for 15 active members were inadequate to …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/bridgehampton-fire-district-length-service-award-program-and-purchasingWassaic Fire District – Purchasing and Claims Processing (2017M-8)
… of Audit The purpose of our audit was to examine the District’s purchasing practices and claims processing for the … through September 30, 2016. Background The Wassaic Fire District (District) is a district corporation of the State, …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/wassaic-fire-district-purchasing-and-claims-processing-2017m-8Arlington Fire District – Station Number 5 Renovation (2022M-54)
… – pdf] Audit Objective Determine whether Arlington Fire District (District) officials used competitive methods to renovate … District’s response. … Determine whether Arlington Fire District District officials used competitive methods to …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/10/21/arlington-fire-district-station-number-5-renovation-2022m-54Bellevue Fire District #9 – Procurement (2018M-5)
… of Audit The purpose of our audit was to determine whether District officials followed their procurement policy when … through November 22, 2017. Background The Bellevue Fire District #9 provides fire protection services for the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/04/06/bellevue-fire-district-9-procurement-2018m-5