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Clark Mills Fire District – Controls Over Financial Activities (2014M-315)
… Background The District is a district corporation of the State, distinct and separate from the Town of Kirkland, and … invest District funds only as authorized by GML or other State statute. Discontinue the contract with the corporation … interest. File the delinquent AUDs with the Office of the State Comptroller and file future AUDs in a timely manner. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315Interdisciplinary Center for Child Development – Compliance With the Reimbursable Cost Manual
… costs reported by the Interdisciplinary Center for Child Development (ICCD) on its Consolidated Fiscal Reports (CFRs) … Audits/Reports of Interest Lifeline Center for Child Development, Inc.: Compliance With the Reimbursable Cost … costs reported by the Interdisciplinary Center for Child Development on its Consolidated Fiscal Reports were …
https://www.osc.ny.gov/state-agencies/audits/2018/04/05/interdisciplinary-center-child-development-compliance-reimbursable-cost-manualSchool Tax Relief (STAR) Program (2012-MS-6)
… of Audit The purpose of our audit was to review local assessors’ administration of the STAR Program for the period … for one exemption for a primary residence only. Local assessors accept and process residents’ applications for STAR … in 1998-99 to $3.2 billion in 2010-11. Key Findings Local assessors have granted a significant number of exemptions to …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/02/28/school-tax-relief-star-program-2012-ms-6Compliance With Special Education Requirements – Evaluations (Follow-Up)
… of Education (Regulations) stipulate requirements for the referral, evaluation, Individualized Education … of these students in the 2021-22 school year. The DOE is responsible for evaluating students to determine their … and one was not implemented. Key Recommendation Officials are given 30 days after the issuance of the follow-up to …
https://www.osc.ny.gov/state-agencies/audits/2023/03/15/compliance-special-education-requirements-evaluations-followWest Seneca Fire District #6 – Financial Management (2013M-14)
… from the Town of West Seneca and the County of Erie in which it is located. The District is governed by an … managed. The District also failed to claim over $121,500 in grant money awarded to it by the Federal Emergency … properly monitored and that reimbursements are submitted in a timely manner. Contact FEMA to determine if the District …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/west-seneca-fire-district-6-financial-management-2013m-14Endwell Fire District – Controls Over Financial Operations (2013M-277)
… aid. The payroll vendor has access to a District bank account with a significant amount of District cash. While …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/endwell-fire-district-controls-over-financial-operations-2013m-277Opinion 92-4
… district may pay for supervised physical fitness training sessions for its active volunteer firefighters so long as the … moneys to pay for supervised physical fitness training sessions for active volunteer firefighters of the fire … it appears that the contract for the supervised training sessions will not be subject to competitive bidding. …
https://www.osc.ny.gov/legal-opinions/opinion-92-4Opinion 94-12
… property. You state that the fire district owns a vacant parcel of real property which it intends, in the future, to … the fire district may temporarily lease a portion of the parcel to a not-for-profit association which intends, at its … the fire district may temporarily lease a portion of the parcel to a notforprofit association which intends at its own …
https://www.osc.ny.gov/legal-opinions/opinion-94-12Opinion 2000-21
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Establishment of (joint … TOWNS -- Fire Districts and Fire Protection (participation in establishment of joint fire district) TOWN LAW §189-a; VILLAGE LAW §22-2210: In the case of the proposed formation of a joint fire …
https://www.osc.ny.gov/legal-opinions/opinion-2000-21Opinion 2008-4
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Pre-emption (special district … matters) MUNICIPAL FUNDS -- Town Charges (costs for park district improvements not payable from general fund) … damaged, destroyed or worn out facilities, undertaken in an existing town park district pursuant to the authority …
https://www.osc.ny.gov/legal-opinions/opinion-2008-4Aurora-Colden Fire District No. 6 – Financial Activity (2017M-208)
… 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 money for the period January 1, 2016 through July 19, 2017. Background The Aurora-Colden Fire District No. 6 is a district corporation of the State, …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/29/aurora-colden-fire-district-no-6-financial-activity-2017m-208Child Care in NY Challenged by Staff Shortages, High Prices and Too Few Slots
… New York’s child care sector continues to face lingering challenges post-pandemic including child care deserts, low wages and high prices that are … P. DiNapoli. “The pandemic’s disruption of the state’s child care industry is far from over,” DiNapoli said. “Prices …
https://www.osc.ny.gov/press/releases/2025/02/child-care-ny-challenged-staff-shortages-high-prices-and-too-few-slotsTown of Cochecton - Fund Balance Management and Multiyear Planning (2018M-208)
… Objective Determine whether the Board effectively managed fund balances and reserves for the general, highway and sewer district funds and has multiyear financial and … whether the Board effectively managed general highway and sewer district fund balances and reserves and has …
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-cochecton-fund-balance-management-and-multiyear-planning-2018m-208Lyndon Fire District – Disbursements (2022M-132)
Determine if the Lyndon Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight to ensure disbursements were authorized, supported and for appropriate District purposes.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/lyndon-fire-district-2022-132.pdfOpinion 88-30
… the authority of a town board to require that a property owner in a water district connect to the water district water … a village. The contract with the village provides that the owner of this property must purchase all its water from the village unless the owner develops a private, on-site water supply. You ask …
https://www.osc.ny.gov/legal-opinions/opinion-88-30Lakeville No. 2 Fire District – Oversight of Financial Operations (2013M-25)
… with close ties to the District. Renovations to the truck bay for the exclusive use of the members and … for the use District’s property. Properly negotiate future contracts and ensure that contracts contain clear contract language that thoroughly …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/17/lakeville-no-2-fire-district-oversight-financial-operations-2013m-25Upper Jay Fire District – Audit Follow-Up (2023M-24-F)
… The Board, as a whole, did not audit and approve claims for 57 check disbursements totaling $37,561 before payment … five-member Board governs the District and is responsible for its overall financial management. An elected Treasurer, … five recommendations, partially implemented one recommendation and did not implement one recommendation. …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/upper-jay-fire-district-audit-follow-2023m-24-fKidz Therapy Services, PLLC – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Kidz Therapy Services PLLC (Kidz Therapy) on its Consolidated Fiscal Reports (CFRs) were … (Manual). The audit covered expenses claimed on Kidz Therapy’s CFR for fiscal year 2011-12 and certain expenses … To determine whether the costs reported by Kidz Therapy Services PLLC Kidz Therapy on its Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2016/09/15/kidz-therapy-services-pllc-compliance-reimbursable-cost-manualPearl River Fire District – Purchasing (2016M-407)
… of Audit The purpose of our audit was to examine the District’s purchasing practices for the period January 1, … September 26, 2016. Background The Pearl River Fire District is a district corporation of the State, distinct and separate from … Pearl River Fire District Purchasing 2016M407 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/pearl-river-fire-district-purchasing-2016m-407Sodus Center Fire District – Board Oversight (2017M-108)
… to examine the Board’s oversight of financial operations for the period January 1, 2015 through March 13, 2017. … Board of Fire Commissioners. District expenditures for 2016 totaled $108,631. Key Findings The Board maintained … his business and did not provide sufficient documentation for $6,934 in other questionable disbursements. The Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/sodus-center-fire-district-board-oversight-2017m-108