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West Seneca Fire District #6 – Financial Management (2013M-14)
… or LOSAP as required by law. The Board did not ensure that grants were properly managed. The District also failed to … awarded to it by the Federal Emergency Management Agency (FEMA). Key Recommendations Limit the expenditure of District … reimbursements are submitted in a timely manner. Contact FEMA to determine if the District can submit reimbursement …
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)
… evaluate the District’s controls over financial operations for the period January 1, 2012 through June 14, 2013. … The Board did not ensure that all disbursements were for proper purposes. The Board did not audit and approve 63 … totaling $24,808. Of this amount, $5,883 was disbursed for items that were not appropriate District expenditures, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/endwell-fire-district-controls-over-financial-operations-2013m-277Opinion 88-30
… property owners to connect to a district water system) TOWN LAW, §§130(15), 194(1)(b), 198, 201, 202, 202-a, 209-e(1)(b): (1) A town, by ordinance, may require district property owners to … in response to your inquiry concerning the authority of a town board to require that a property owner in a water …
https://www.osc.ny.gov/legal-opinions/opinion-88-30Clark Mills Fire District – Controls Over Financial Activities (2014M-315)
… Purpose of Audit The purpose of our audit was to determine if District controls to ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315Eggertsville Fire District – Financial Activity (2017M-27)
… Purpose of Audit The purpose of our audit was to determine whether District controls were adequate to ensure that financial activity was properly recorded and … adequate oversight of District financial activities to ensure that financial activity is properly recorded and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/eggertsville-fire-district-financial-activity-2017m-27DiNapoli Issues Preliminary Analysis of 2021-22 Executive Budget
… Assistance Percentage (FMAP) funding in SFY 2020-21, and at least $995 million in the coming fiscal year. Given this, … fill the gap, putting New York's most vulnerable residents at risk. The budget reduces state support for school … spending. The budget proposes short-term borrowing options at the same $11 billion authorization level as was enacted in …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-issues-preliminary-analysis-2021-22-executive-budgetSouth Buffalo Charter School – Employee Compensation (2018M-1)
… Purpose of Audit The purpose of our audit was to determine whether employee compensation was accurate, supported and properly authorized for the period July 1, 2015 through … bargaining agreement (CBA) or written employment contracts and not supported by written documentation. The former …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/south-buffalo-charter-school-employee-compensation-2018m-1Aurora-Colden Fire District No. 6 – Financial Activity (2017M-208)
… 2016 through July 19, 2017. Background The Aurora-Colden Fire District No. 6 is a district corporation of the State, … AuroraColden Fire District No 6 Financial Activity 2017M208 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/29/aurora-colden-fire-district-no-6-financial-activity-2017m-208Lakeville No. 2 Fire District – Oversight of Financial Operations (2013M-25)
… 2011, to December 27, 2012. Background The Lakeville No. 2 Fire District is a district corporation of the State, … in Livingston County, where it is located. The Board of Fire Commissioners comprises five elected members. The … with close ties to the District. Renovations to the truck bay for the exclusive use of the members and …
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)
… Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report Upper Jay Fire District – Board Oversight (2023M-24), released in May 2023. The audit determined that: The Board of Fire … Jay Fire Districts District progress as of October 2025 in implementing our recommendations in the audit report Upper …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/upper-jay-fire-district-audit-follow-2023m-24-fLicensing and Monitoring of Proprietary Schools
… for 92 schools (72 percent), the OEDSs contained apparent math errors and were not rejected despite Bureau officials stating that they look for math errors. Because students rely on this information to …
https://www.osc.ny.gov/state-agencies/audits/2021/01/21/licensing-and-monitoring-proprietary-schoolsOpinion 94-26
… Ardsley v Town of Greenburgh, 79 AD2d 628, 433 NYS2d 626 mod 55 NY2d 915, 449 NYS2d 27). This general principle …
https://www.osc.ny.gov/legal-opinions/opinion-94-26Opinion 2000-18
… service award program by joint fire district); (authority for service award program established by joint fire district to provide prior service credit for activities performed under auspices of village fire … -- Villages (authority to transfer responsibility for service award program to joint fire district) VILLAGES -- …
https://www.osc.ny.gov/legal-opinions/opinion-2000-18Sodus Center Fire District – Board Oversight (2017M-108)
… - pdf] Purpose of Audit The purpose of our audit was to examine the Board’s oversight of financial operations for … environment and did not carry out its responsibility to oversee District financial operations and safeguard District assets. The Board allowed the Treasurer to perform all key aspects of District financial operations …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/sodus-center-fire-district-board-oversight-2017m-108Pearl River Fire District – Purchasing (2016M-407)
… January 1, 2015 through September 26, 2016. Background The Pearl River Fire District is a district corporation of the … 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-407Hagedorn Little Village School – Compliance With the Reimbursable Cost Manual
… and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual … rate-based preschool special education programs to 317 children from school districts located in Nassau and Suffolk counties. The counties pay tuition to HLVS for these services using reimbursement rates …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/hagedorn-little-village-school-compliance-reimbursable-cost-manualBohemia Fire District – Purchasing and Employee Overtime Costs (2017M-158)
… the District’s purchasing procedures and employee overtime for the period January 1, 2015 through September 30, 2016. … five-member Board of Fire Commissioners. Expenditures for 2016 totaled approximately $3 million. Key Findings … appointed specific vendors to provide goods and services for the year, without obtaining competition. District …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/03/bohemia-fire-district-purchasing-and-employee-overtime-costs-2017m-158LaGrange Fire District – Board Oversight (2014M-127)
… from the Town of LaGrange and the County of Dutchess, in which it is located. The District, which is governed by an … ensure that the District does not enter into any contract in which an officer or employee has a prohibited interest. … independent audit of the District’s records is completed in a timely manner. Ensure that the Treasurer is a duly …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/14/lagrange-fire-district-board-oversight-2014m-127Opinion 92-23
… hearing requirements, may enter into a lease to permit a mobile communications company to use a portion of real … governed by a separate board of commissioners, to permit a mobile communications company to lease property owned by the … the conduct of the company's business. You state that the mobile communications company, which has a license from the …
https://www.osc.ny.gov/legal-opinions/opinion-92-23Bay Shore Fire District – Time and Attendance Records (2017M-264)
… 1, 2016 through June 30, 2017. Background The Bay Shore Fire District is a district corporation of the State, … County and provides approximately 13,500 residents with fire protection and emergency services. The District is governed by an elected five-member Board of Fire Commissioners. For 2017, budgeted appropriations totaled …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/09/bay-shore-fire-district-time-and-attendance-records-2017m-264