Search
Otsego County Soil and Water Conservation District – Board Oversight (2023M-117)
… excess tree purchases, late fees, interest, unused cell phone accounts, sales tax and lease payments for a copier …
https://www.osc.ny.gov/local-government/audits/district/2024/03/29/otsego-county-soil-and-water-conservation-district-board-oversight-2023m-117State Contract and Payment Actions in October
… In October, the Office of the State Comptroller approved 1,525 contracts for state … million. More information on these contracts and payments is available at www.openbooknewyork.com . Major Contracts … $3.2 million with Bio-Rad Laboratories, Inc. for newborn screening and sickle cell test kits. Office of Information …
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 rendered. The opinion … that bear on the issues discussed in the opinion. INSURANCE -- Health Insurance (authority to cover retired … , 633 F2d 760, affd 70 L ed 2d 75, 454 US 801, 102 S Ct 79). Therefore, it appears that "ERISA" would not apply to …
https://www.osc.ny.gov/legal-opinions/opinion-88-5Greenville 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.pdfJust Kids Early Childhood Learning Center – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Just Kids Early Childhood Learning Center (Just Kids), on its Consolidated Fiscal … the ages of three and five years. During the 2013-14 school year, Just Kids served about 803 students. Local …
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
… been issued: State Education Department (SED): Whitestone School for Child Development, Compliance with the Reimbursable Cost … The two other students had completed online study from a private school located in another state. Additional incorrect …
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 revenue growth, making it difficult for them … in the last couple of years, when compared to counties, cities, towns, villages and fire districts, due to increases … fiscal stress monitoring system, with a particularly low frequency of stress in towns and villages (2.3 percent …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-local-governments-challenged-slow-revenue-growthOpinion 89-40
… that bear on the issues discussed in the opinion. FIRE COMMISSIONERS -- Reimbursement for Expenses (loss of … MUNICIPAL LAW, §72-o; TOWN LAW, §§178-c, 178-d: (1) A fire district may not reimburse a fire district commissioner … Law, §72-o. (2) A volunteer officer or member of a fire department who is self-employed as a sole proprietor or a …
https://www.osc.ny.gov/legal-opinions/opinion-89-40DiNapoli: Audit Cites East Clinton Fire District For Improper Gifts
… $35,000 in personal expenses for members, including rent, cable television and college fees, according to an audit … released today by State Comptroller Thomas P. DiNapoli. The findings of the Comptroller’s audit and investigation … and misuse of taxpayer dollars in fire districts. I will continue to audit these entities so that taxpayers are …
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)
… 1, 2012 through November 20, 2013. Background The Snyder Fire District is a district corporation of the State, distinct and separate from the Town of Amherst, located in Erie County. The Board of Fire …
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)
… Key Findings The out-of-state insurance tax, known as foreign fire insurance money, was placed in the District’s … and commingled with the District’s other funds. An annual foreign fire insurance report has not been filed with OSC for … not adopted a code of ethics. Key Recommendations Deposit foreign fire insurance money in a separate bank account so it …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374Length of Service Award Programs (2014-MS-1)
… ten letter reports to the following: Belgium Cold Springs Fire District [pdf] , East Greenbush Fire District No. 3 … No. 5 [pdf] . Purpose of Audit The purpose of our audit was to determine if fire districts and municipalities were … with GML. Ensure volunteers receive LOSAP service credit when they have earned at least 50 points. Ensure that points …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/06/length-service-award-programs-2014-ms-1Comptroller DiNapoli Releases Municipal Audits
… Town of Clifton , City of Glen Cove , Smithtown Fire District , Walden Fire District , Westerlo Volunteer Fire Company , West Nyack …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-2Opinion 90-64
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … district on a project to be financed by the issuance of obligations. The courts in this State have consistently held … absence of express statutory authority (see, e.g., McCabe v Voorhis , 243 NY 401; Mills v Sweeney , 219 NY 213; …
https://www.osc.ny.gov/legal-opinions/opinion-90-64Commack Public Library District – Selected Financial Operations (2015M-132)
… Purpose of Audit The purpose of our audit was to assess District operations for the period July 1, 2013 through … November 30, 2014. Background The Commack Public Library District is located in the Town of Huntington in Suffolk …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/commack-public-library-district-selected-financial-operations-2015m-132Brighton Fire District – Non-Payroll Disbursements (2020M-133)
… were properly procured, approved or adequately supported. Of 97 disbursements tested totaling $1.13 million, seven … or not required, itemized receipts or documentation of prior approval. Of 19 professional service providers paid … States General Service Administration (GSA) per diem rates were used. The financial software allowed changes to …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/23/brighton-fire-district-non-payroll-disbursements-2020m-133Danby Fire District – Claims Audit (2020M-149)
… the Board of Fire Commissioners (Board) of the Danby Fire District (District) adequately audited claims to ensure … the Board of Fire Commissioners Board of the Danby Fire District District adequately audited claims to ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/danby-fire-district-claims-audit-2020m-149Brighton Fire District No. 5 - Credit Card and Travel Expenditures (2018M-60)
… were not pre-approved and the Board did not authorize per diem payments of approximately $9,000 that may have been … audit all claims for payment. Properly establish and pay per diem amounts. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/13/brighton-fire-district-no-5-credit-card-and-travel-expenditures-2018m-60Selkirk Fire District – Procurement of Professional Services (2021M-55)
… District (District) officials solicited competition for professional services. Key Findings District officials did not solicit competition for professional services. During our audit period, District officials: Paid 12 professional service providers $759,029 without soliciting …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/09/selkirk-fire-district-procurement-professional-services-2021m-55