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School Tax Relief (STAR) Program (2012-MS-6)
… number of exemptions to individuals or entities not eligible to receive them. Our tests of one class of … STAR exemptions for multiple parcels). Local assessors do not have the ability to search the Office of Real Property … New York State does not aggressively partner with other states to identify individuals who improperly claim a STAR …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/02/28/school-tax-relief-star-program-2012-ms-6Schodack Valley Fire District – Cash Disbursements (2016M-98)
… Purpose of Audit The purpose of our audit was to determine if cash disbursements were … Schodack Valley Fire District is a district corporation of the State, distinct and separate from the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/05/07/schodack-valley-fire-district-cash-disbursements-2016m-98Otisco Fire District – Audit Follow-Up (2016M-415-F)
… pdf] [read complete 2017 report – pdf] Purpose of Review The purpose of our review was to assess the District’s progress, as of July 2024, in implementing our …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/08/otisco-fire-district-audit-follow-2016m-415-fNiskayuna No. 2 Fire District – Length of Service Award Program (2015M-73)
… separate from the Town of Niskayuna and Schenectady County in which it is located. The District is governed by an … number of points to volunteers for participation in department responses and accurately record volunteer … activities. District officials did not review the entries in the computer program unless the points earned as indicated …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/31/niskayuna-no-2-fire-district-length-service-award-program-2015m-73Wantagh Fire District – Payroll (2013M-176)
… The Wantagh Fire District is a district corporation of the State, distinct and separate from the Town of Hempstead and …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/20/wantagh-fire-district-payroll-2013m-176Germantown Fire District – Board Oversight (2014M-166)
… with a Commissioner’s spouse in 2013. The District does not have policies and procedures for key financial functions. Because the District does not have effective policies and procedures outlining …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/29/germantown-fire-district-board-oversight-2014m-166Tioga Fire District – Board Oversight (2022M-170)
… activities and helped ensure reporting requirements were in place. The Board did not: Develop and adopt a written …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/tioga-fire-district-board-oversight-2022m-170Jericho Water District – Water Use Charges (2013M-395)
… if the District billed and collected water usage charges in an accurate and timely manner for the period January 1, … 30, 2013. Background The Jericho Water District is located in the Town of Oyster Bay in Nassau County. The District covers a 37-square-mile area …
https://www.osc.ny.gov/local-government/audits/district/2014/02/28/jericho-water-district-water-use-charges-2013m-395Davenport Fire District – Financial Activities (2020M-147)
… There were no records to support the collection of hall rental receipts. As a result, the Board of Fire Commissioners … (Treasurer) or we are unable to verify whether all hall rental receipts were collected and deposited in a District … does not. Key Recommendations Establish controls over hall rental activity. Prepare and provide monthly financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/26/davenport-fire-district-financial-activities-2020m-147Stamford-Harpersfield-Kortright Fire District – Financial Activities (2020M-123)
… transactions were appropriate and properly accounted for, the Treasurer performed all financial duties including …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/01/29/stamford-harpersfield-kortright-fire-district-financial-activities-2020mWest Seneca Fire District #2 – Purchasing and Capital Project Management (2018M-241)
… to our audit. District officials did not competitively bid a public works contract totaling more than $115,000. …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/30/west-seneca-fire-district-2-purchasing-and-capital-project-management-2018mGrand Gorge Fire District – Conflict of Interest and Claims Auditing (2020M-151)
… District purposes and audited and approved prior to payment. Key Findings The Board did not ensure there were … no prohibited conflicts of interest and allowed claims to be paid prior to audit and approval. The Board did not adopt a code of …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/01/grand-gorge-fire-district-conflict-interest-and-claims-auditing-2020m-151Rush Fire District – Internal Controls Over Financial Operations (2013M-255)
… 27, 2013. Background The Rush Fire District, located in Monroe County, is a district corporation of the State, … by submitting a receipt which specifies the purchase date, amount, location, reason, item description, and the purchaser’s name. However, this policy does not require bonding insurance for all individuals who …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/15/rush-fire-district-internal-controls-over-financial-operations-2013m-255Killawog Fire District – Controls Over Financial Operations (2013M-111)
… Purpose of Audit The purpose of our audit was to determine whether the District established adequate controls to ensure that financial activity was properly recorded and reported and to safeguard District moneys. Background The District is a …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/killawog-fire-district-controls-over-financial-operations-2013m-111Fairview Fire District – Financial Operations (2024M-138)
… on formal Board actions and were not made available for public review in a timely manner. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/fairview-fire-district-financial-operations-2024m-138Opinion 94-1
Whether a portion of the salaries of county employees who perform services for the administration and operation of a county sewer district may be allocated and charged back to the sewer district
https://www.osc.ny.gov/legal-opinions/opinion-94-1Walden Fire District No. 2 – Purchasing (2017M-204)
… the Board ensured that goods and services were procured in accordance with the District’s procurement policy for the … State, distinct and separate from the Town of Cheektowaga in Erie County. The District is governed by an elected … Key Finding District officials did not obtain quotes in accordance with the District’s procurement policy during …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/22/walden-fire-district-no-2-purchasing-2017m-204Kidz Therapy Services, PLLC – Compliance With the Reimbursable Cost Manual
… 2014, Kidz Therapy reported approximately $4.77 million in reimbursable costs for its SEIT Program. In addition to the SEIT Program, Kidz Therapy operated two … fiscal years ended June 30, 2014, we identified $249,850 in reported costs that did not comply with the Manual’s …
https://www.osc.ny.gov/state-agencies/audits/2016/09/15/kidz-therapy-services-pllc-compliance-reimbursable-cost-manualDiNapoli: Woman Arrested for Stealing Deceased Sister's Pension Checks
… the New York State and Local Retirement System.” “Stealing from the state pension system is not a victimless crime; law …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-woman-arrested-stealing-deceased-sisters-pension-checksDiNapoli: Former Treasurer Pleads Guilty to Felony in Theft of More Than $5,000 in Fire District Funds
… herself an additional, illegal salary. Lisa Stone, 45, of Hammondsport, pleaded guilty today to grand larceny in the third degree (a class D felony) in front of Steuben County Court Judge Marianne Furfure based on … crimes can be deterred by proper oversight. The first line of defense is checks and balances, even in the smallest of …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-former-treasurer-pleads-guilty-felony-theft-more-5000-fire-district-funds