Search
Woodbourne Fire District – Information Technology (2023M-98)
Determine whether the Woodbourne Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of the District’s financial operations.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/woodbourne-fire-district-2023-98.pdfRidge Fire District – Board Oversight of Treasurer’s Fiscal Duties (2021M-165)
Determine whether the Ridge Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of the Treasurer’s fiscal duties.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/ridge-fire-district-2021-165.pdfBrooktondale Fire District – Purchases and Disbursements (2021M-18)
Determine whether the Brooktondale Fire District (District) Board of Fire Commissioners (Board) ensured purchases and disbursements were proper and supported.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/brooktondale-fire-district-2021-18.pdfPlainville Fire District – Board Oversight (2021M-91)
Determine whether the Plainville Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of the District’s financial operations.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/plainville-fire-district-2021-91.pdfOpinion 91-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … FIRE DISTRICTS -- Apparatus and Equipment (transfer of by village to joint fire district without consideration) …
https://www.osc.ny.gov/legal-opinions/opinion-91-4Opinion 94-8
… those applicable to the fire district treasurer. You ask what are the qualifications for appointment to the office of … or during a vacancy in the office of treasurer, the deputy is vested with all of the powers and may perform all of the … vacancy in the office of the principal officer, the deputy is a public officer and, as such, must meet all the general …
https://www.osc.ny.gov/legal-opinions/opinion-94-8DiNapoli Report Finds Medicaid Costs for Treating Asthma Rising
… neighborhoods in the Bronx; East Harlem in Manhattan; Carroll Gardens-Red Hook in Brooklyn; and Arverne in Queens. …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-report-finds-medicaid-costs-treating-asthma-risingCopiague Fire District – Cash Disbursements (2019M-225)
… to the District minutes. 306 checks, totaling almost $2 million, had only one of the two required signatures. Payments totaling $3,190 were … Recommendations Conduct a deliberate and thorough audit of each claim to ensure that each individual claim is a …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-cash-disbursements-2019m-225Schodack Valley Fire District – Cash Disbursements (2016M-98)
… adequately supported, properly authorized and for valid District purposes for the period January 1, 2015 through … December 30, 2015. Background The Schodack Valley Fire District is a district corporation of the State, distinct and …
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)
… not implemented, and one recommendation was not applicable for the period that we reviewed. … The purpose of our review …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/08/otisco-fire-district-audit-follow-2016m-415-fOpinion 2003-4
… City Law §13?b; General Municipal Law §980-c[c][4] [business improvement districts]; Village Law §4?412[1]; …
https://www.osc.ny.gov/legal-opinions/opinion-2003-4Opinion 88-33
… the construction of the necessary laterals. At any time after the establishment of an improvement district, the …
https://www.osc.ny.gov/legal-opinions/opinion-88-33Opinion 2008-3
… 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. FIRE DISTRICTS -- Appropriations and Expenditures (authority … FUNDS -- Capital Reserve Fund (authority of a fire district to make cash refunds of unexpended monies in a …
https://www.osc.ny.gov/legal-opinions/opinion-2008-3Niskayuna No. 2 Fire District – Length of Service Award Program (2015M-73)
… Purpose of Audit The purpose of our audit was to determine if the District awarded Length … 1, 2014 through January 31, 2015. Background Niskayuna No. 2 Fire District is a district corporation of the State, …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/31/niskayuna-no-2-fire-district-length-service-award-program-2015m-73Germantown Fire District – Board Oversight (2014M-166)
… Purpose of Audit The purpose of our audit was to examine internal controls over the … The Germantown Fire District is a district corporation of the State, distinct and separate from the Town of Germantown and Columbia County. An elected five-member …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/29/germantown-fire-district-board-oversight-2014m-166Wantagh Fire District – Payroll (2013M-176)
… and separate from the Town of Hempstead and Nassau County in which it is located. An elected five-member Board of Fire … use, or get paid for more leave than the amounts allowed in the District’s policy. Key Recommendation Take immediate …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/20/wantagh-fire-district-payroll-2013m-176Jericho Water District – Water Use Charges (2013M-395)
… Purpose of Audit The purpose of our audit was to determine if the District billed and … The Jericho Water District is located in the Town of Oyster Bay in Nassau County. The District covers a 37-square-mile area and serves a population of about 58,000. An elected three-member Board of …
https://www.osc.ny.gov/local-government/audits/district/2014/02/28/jericho-water-district-water-use-charges-2013m-395West Seneca Fire District #2 – Purchasing and Capital Project Management (2018M-241)
… our audit. District officials did not competitively bid a public works contract totaling more than $115,000. District … to initiate corrective action. Appendix B includes our comment on an issue raised in the District’s response. … …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/30/west-seneca-fire-district-2-purchasing-and-capital-project-management-2018mDavenport Fire District – Financial Activities (2020M-147)
… did not require the Treasurer to prepare and submit reports of the District’s financial activities for them to … rental activity. Prepare and provide monthly financial reports to the Board. Annually audit the Treasurer’s records. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/26/davenport-fire-district-financial-activities-2020m-147Grand Gorge Fire District – Conflict of Interest and Claims Auditing (2020M-151)
… - pdf ] Audit Objective Determine whether the Grand Gorge Fire District’s (District) Board of Fire Commissioners (Board) ensured officials did not have … whether claims were for appropriate District purposes and audited and approved prior to payment. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/01/grand-gorge-fire-district-conflict-interest-and-claims-auditing-2020m-151