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Lakeland Fire District – Travel and Conference Costs (2013M-145)
… Purpose of Audit The purpose of our audit was to examine the internal controls over travel … The Lakeland Fire District is located in the Town of Islip in Suffolk County. The District is governed by an … The purpose of our audit was to examine the internal controls over travel …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/23/lakeland-fire-district-travel-and-conference-costs-2013m-145Quaker Street Fire District – Audit Follow-Up (2021M-96-F)
… fire protection and emergency rescue services for the southern portion of the Town. District operations are provided by the Quaker Street Fire Company (Company). An elected five-member Board governs the District …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/quaker-street-fire-district-audit-follow-2021m-96-fSummitville Fire District – Financial Activities (2016M-395)
… and reported and that District money was safeguarded for the period January 1, 2015 through October 17, 2016. … Board of Fire Commissioners. Budgeted appropriations for 2016 totaled $239,000. Key Finding The Board has …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/20/summitville-fire-district-financial-activities-2016m-395Sunshine Developmental School – Compliance With the Reimbursable Cost Manual
… children between the ages of three and five years in the New York City boroughs of Brooklyn, Queens, and the Bronx. … special education programs (Programs) are funded by the New York City Department of Education (DoE), as well as other … payroll charges; and $157,873 in non-reimbursable legal and lobbying fees; $53,732 to a contractor for …
https://www.osc.ny.gov/state-agencies/audits/2015/09/10/sunshine-developmental-school-compliance-reimbursable-cost-manualMilestone School for Child Development – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by the Milestone School for Child Development (Milestone) on its Consolidated … fiscal years ended June 30, 2012. Background The Milestone School for Child Development provides full-day preschool … Determine whether the costs reported by Milestone School for Child Development on its CFRs were properly …
https://www.osc.ny.gov/state-agencies/audits/2015/07/17/milestone-school-child-development-compliance-reimbursable-cost-manualFinancial Oversight of the Advantage After School Program (Follow-Up)
… Objective To determine the extent of implementation of the two … report, Financial Oversight of the Advantage After School Program (Report 2016-S-39 ). About the Program The Office of … design and delivery of activities. OCFS awards contracts to eligible not-for-profit community and faith-based …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/financial-oversight-advantage-after-school-program-followCopiague Fire District – Procurement (2020M-114)
… The District has been contracting with the company for about 10 years. Key Recommendations Provide guidance for …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/copiague-fire-district-procurement-2020m-114Otsego County Soil and Water Conservation District – Board Oversight (2023M-117)
Determine whether Otsego County Soil and Water Conservation District District officials properly managed grants and authorized disbursements that were appropriate and supported
https://www.osc.ny.gov/local-government/audits/district/2024/03/29/otsego-county-soil-and-water-conservation-district-board-oversight-2023m-117Manorville Fire District – Board Oversight and Fuel (2016M-411)
… Purpose of Audit The purpose of our audit was to examine the District’s internal control … The Manorville Fire District is a district corporation of the State, distinct and separate from the Towns of …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/10/manorville-fire-district-board-oversight-and-fuel-2016m-411Comptroller DiNapoli Announces Joint Effort With Ulster, Orange County District Attorneys to Combat COVID-19 Scams
… NY Comptroller DiNapoli announces a joint effort with Ulster …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-announces-joint-effort-ulster-orange-county-district-attorneys-combat-covid-19Opinion 89-40
… (1) A fire district may not reimburse a fire district commissioner for wages lost because the commissioner was subpoenaed to testify in a case in which the fire district was the defendant, unless the commissioner is a member of a fire company and, in that … a fire district may reimburse a selfemployed fire district commissioner for wages lost because the commissioner was …
https://www.osc.ny.gov/legal-opinions/opinion-89-40DiNapoli: Audit Cites East Clinton Fire District For Improper Gifts
… in personal expenses for members, including rent, cable television and college fees, according to an audit released … and fire company members, including utilities, cable television, insurance, college fees, books and rent. In … in personal expenses for members including rent cable television and college fees according to an audit released …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-cites-east-clinton-fire-district-improper-giftsWhat is the Real Property Tax Cap?
… districts can increase the tax levy (the total amount of property taxes billed) to the lower of two percent or the rate of inflation. (Individual property tax bills are based on …
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capDiNapoli Issues Preliminary Analysis of 2021-22 Executive Budget
… for school aid and other factors. General Fund Closing Balance and Reserves The Financial Plan projects the General Fund will end the year with a $7.2 billion balance, compared to $16.6 billion as of Dec. 31, due, in … earlier in the year. In SFY 2021-22, the General Fund balance is expected to decline to $5.7 billion by the end of …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-issues-preliminary-analysis-2021-22-executive-budgetNewark Valley Fire District – Audit Follow-Up (2020M-30-F)
… report – pdf] | [read complete 2020 report – pdf] Purpose of Review The purpose of our review was to assess the Newark Valley Fire District’s (District) progress, as of September 2025, in implementing our recommendations in the … The purpose of our review was to assess the Newark Valley Fire Districts …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/newark-valley-fire-district-audit-follow-2020m-30-fSnyder Fire District – Internal Controls Over Financial Operations (2013M-365)
… approximately $9,000 for natural gas and $13,000 for electricity. We found that the Board was not soliciting … for either of these purchases. We reviewed natural gas and electricity bills from September 2012 through September 2013 and compared the rates the District paid with rates charged by a local energy …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/snyder-fire-district-internal-controls-over-financial-operations-2013m-365Richland Fire District – Board Oversight (2016M-374)
… Key Findings The out-of-state insurance tax, known as foreign fire insurance money, was placed in the District’s … and commingled with the District’s other funds. An annual foreign fire insurance report has not been filed with OSC for … not adopted a code of ethics. Key Recommendations Deposit foreign fire insurance money in a separate bank account so it …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374Comptroller DiNapoli Releases Municipal Audits
… records were reliable and to address the town’s cash flow needs. The board did not fulfill its oversight … audit of the records of the supervisor and town clerk. For access to state and local government spending and nearly … openness in government and provide taxpayers with better access to the financial workings of government. …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-2Opinion 90-64
… or statutory amendments that bear on the issues discussed in the opinion. PARK DISTRICTS -- Increase or Improvement of … circumstances when a referendum is authorized or required in a town park district on a project to be financed by the issuance of obligations. The courts in this State have consistently held that a municipality may …
https://www.osc.ny.gov/legal-opinions/opinion-90-64Morristown Fire District – Board Oversight (2025M-101)
… Understanding the Audit Area The Board is responsible for the general management and control of the District’s … collections are accurately recorded and deposited in a timely manner, periodically reviewing financial records and … next fiscal year. For more information on preparing and filing your CAP, please refer to our brochure, Responding to …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/morristown-fire-district-board-oversight-2025m-101