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Opinion 89-43
… to appointive) TOWN LAW, §§174(2), 176(2-a): A fire district may change the office of fire district treasurer from an elective to an appointive office … to your letter asking whether the elective office of fire district treasurer may be abolished and replaced by an …
https://www.osc.ny.gov/legal-opinions/opinion-89-43Walden Fire District No. 2 – Purchasing (2017M-204)
… goods and services were procured in accordance with the District’s procurement policy for the period January 1, 2016 through July 25, 2017. Background The Walden Fire District No. 2 is a district corporation of the State, …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/22/walden-fire-district-no-2-purchasing-2017m-204Rush 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-27Financial Condition Audits
… Cities Counties School Districts Towns Villages … Find Financial Condition Audits for Cities School Districts Towns and Villages …
https://www.osc.ny.gov/local-government/fiscal-monitoring/condition-auditsFinancial Oversight of the Advantage After School Program (Follow-Up)
… audit report, Financial Oversight of the Advantage After School Program (Report 2016-S-39 ). About the Program The … is responsible for administering the Advantage After School Program (Program). The Program offers a range of … activities that integrate what happens in the school day with less formal learning experiences and …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/financial-oversight-advantage-after-school-program-followMilestone School for Child Development – Compliance With the Reimbursable Cost Manual
… by the Milestone School for Child Development (Milestone) on its Consolidated Fiscal Reports (CFRs) were properly … school year, Milestone serviced about 110 students. The New York City Department of Education (DoE) refers students … 30, 2013, Milestone reported approximately $3.8 million in reimbursable costs for its SED Programs. Our audit scope …
https://www.osc.ny.gov/state-agencies/audits/2015/07/17/milestone-school-child-development-compliance-reimbursable-cost-manualSunshine Developmental School – Compliance With the Reimbursable Cost Manual
… whether the costs reported by the Sunshine Developmental School on its Consolidated Fiscal Reports (CFRs) were … ended June 30, 2011. Background The Sunshine Developmental School (Sunshine Developmental) provides special education … York City Department of Education (DoE), as well as other school districts and counties whose children are served by …
https://www.osc.ny.gov/state-agencies/audits/2015/09/10/sunshine-developmental-school-compliance-reimbursable-cost-manualWest 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-24Wading 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-5Marathon 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-76Ballston 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 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-94-1Safe Schools Against Violence in Education (SAVE) Act - Safety Plans - 2019-MS-1
Determine if 17 school districts used their resources and two charter schools used their financial resources to implement district-wide school safety plans.
https://www.osc.ny.gov/files/local-government/audits/pdf/global-2019-ms-1.pdfUnited 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-gomes