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Understanding the Audit Process
… Working through the Division of Local Government and School Accountability, these audits: protect taxpayers by … they need to effectively manage local governments and school districts. Types of Audits Internal Control …
https://www.osc.ny.gov/local-government/audits/understanding-audit-processWhat is the Real Property Tax Cap?
… With some exceptions, the State’s Property Tax Cap limits the amount local governments and most school …
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capRush Fire District – Internal Controls Over Financial Operations (2013M-255)
… The purpose of our audit was to determine whether the Board provided proper oversight of District operations for … corporation of the State, distinct and separate from the Town of Rush. The Board of Fire Commissioners comprises five … the purchase date, amount, location, reason, item description, and the purchaser’s name. However, this policy …
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)
… The purpose of our audit was to determine whether the District established adequate controls to ensure that … was properly recorded and reported and to safeguard District moneys. Background The District is a district …
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)
… increased taxpayer burden and resulted in unrestricted fund balance totaling approximately $1.2 million, or 20 …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/fairview-fire-district-financial-operations-2024m-138Opinion 93-14
… You also indicate that while these properties do not pay the sewer rents imposed to finance the cost of operation …
https://www.osc.ny.gov/legal-opinions/opinion-93-14West 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-27West Nyack Fire District – Claims Processing (2014M-259)
… Purpose of Audit The purpose of our audit was to examine the District’s claims … of the State and provides fire protection services to portions of the Town of Clarkstown. The District is …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/west-nyack-fire-district-claims-processing-2014m-259Upper 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-24Marathon 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-76Wading 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-5Ballston 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-creditOpinion 93-15
… officers and employees of the sponsoring municipality or school district (see, e.g., General Municipal Law, §800[5], …
https://www.osc.ny.gov/legal-opinions/opinion-93-15Opinion 92-17
… the county sales tax revenues not set aside for county or school district purposes shall be distributed to the towns in the …
https://www.osc.ny.gov/legal-opinions/opinion-92-17United HealthCare – Overpayments for Services Provided by Dr. John Gomes
… and retired State, participating local government and school district employees, and their dependents. The Empire Plan is …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-dr-john-gomesUnited HealthCare – Overpayments for Services Provided by Orthopedic Associates of Long Island
… Background The New York State Health Insurance Program (NYSHIP) provides health insurance coverage to active and … The Empire Plan is the primary health benefits plan for NYSHIP, covering a range of services from inpatient hospital …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-orthopedic-associates-long-islandOpinion 94-6
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … St Comp No. 82-166, p 213). In Yonkers Bus, supra, the court construed the provisions of Second Class Cities Law, … of Union Free School District No. 6, 126 Misc 622, 214 NYS 264). Therefore, it is our opinion that the tenant member …
https://www.osc.ny.gov/legal-opinions/opinion-94-6Crown Point Fire District – Board Oversight (2024M-29)
Determine whether the Crown Point Fire District (District) Board of Fire Commissioners (Board) adequately oversaw the District’s financial operations.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/crown-point-fire-district-2024-29.pdfOpinion 94-1
… need not be consistent with general or special laws except as provided in Municipal Home Rule Law, §34 (Heimbach v …
https://www.osc.ny.gov/legal-opinions/opinion-94-1