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State Comptroller DiNapoli Releases Municipal Audits
… local government audits have been issued. Islip Fire District – Capital Assets (Suffolk County) District officials did not maintain accurate and consistent capital asset records to ensure district assets were monitored and safeguarded. District …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-0State Contract and Payment Actions in October
… transportation services for the Niagara Wheatfield Central School District. Office of General Services $2.7 million with … Department $591.7 million in general aid payments to 127 school districts. Empire State Development Corporation $2.2 …
https://www.osc.ny.gov/press/releases/2020/11/state-contract-and-payment-actions-octoberMiddle Island Fire District – Budgeting Practices (2013M-93)
… of Audit The purpose of our audit was to examine the District’s budgeting practices for the period January 1, … to November 30, 2012. Background The Middle Island Fire District is located in the Town of Brookhaven in Suffolk County. The District is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/middle-island-fire-district-budgeting-practices-2013m-93Theresa Fire District – Board Oversight and Financial Management (2021M-60)
… on historic trends. Develop and adopt financial plans for maintaining a reasonable level of fund balance. District …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/18/theresa-fire-district-board-oversight-and-financial-management-2021m-60Monticello Joint Fire District – Fiscal Operations (2017M-80)
… of our audit was to assess the Board’s oversight of the District’s financial condition and Treasurer’s duties for the … January 17, 2017. Background The Monticello Joint Fire District is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80Brooktondale Fire District – Purchases and Disbursements (2021M-18)
… whether the Brooktondale Fire District (District) Board of Fire Commissioners (Board) ensured purchases and … supported. We reviewed 39 disbursements totaling $119,590 of the 304 disbursements totaling $826,000 paid during the … to payment. There were no recommendations as a result of this audit. … Determine whether the Brooktondale Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/14/brooktondale-fire-district-purchases-and-disbursements-2021m-18Ellenburg Center No. 15 Fire District – Internal Controls Over Financial Operations (2013M-103)
… of Audit The purpose of our audit was to evaluate the District’s controls over financial operations for the period … January 1, 2011, to February 28, 2013. Background The District is a district corporation of the State, distinct and separate from …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/19/ellenburg-center-no-15-fire-district-internal-controls-over-financialComptroller DiNapoli Releases Municipal Audits
… Fire Company , Town of Ripley and the Sauquoit Fire District No. 1 . “In today’s fiscal climate, budget … without sufficient oversight. Town of Ripley – Water District Financial Condition and Legal Services (Chautauqua …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-audits-0Opinion 2000-3
Whether a resolution approving the establishment or extension of a town special district under Town Law is required to be filed with the State Comptroller
https://www.osc.ny.gov/legal-opinions/opinion-2000-3Fishers Island Waste Management District -- Purchasing (2015M-292)
… Purpose of Audit The purpose of our audit was to evaluate the District’s purchasing … Island Waste Management District is located in the Town of Southold in Suffolk County. The District, which is a district corporation of the State and is distinct and separate from the Town, is …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/fishers-island-waste-management-district-purchasing-2015m-292Ridge Fire District – Board Oversight of Treasurer’s Fiscal Duties (2021M-165)
… - pdf ] Audit Objective Determine whether the Ridge Fire District (District) Board of Fire Commissioners (Board) provided … take corrective action. … Determine whether the Ridge Fire District District Board of Fire Commissioners Board provided …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/01/21/ridge-fire-district-board-oversight-treasurers-fiscal-duties-2021m-165Town of Shawangunk - Sewer District Charges (2018M-122)
… rates charged to DOCCS for sewer services. Charged sewer district (District) users more than was necessary. District users, including outside users, paid $2.1 million …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-shawangunk-sewer-district-charges-2018m-122Clarence Fire District – Purchasing (2016M-297)
… audit was to examine the District’s purchasing practices for the period January 1, 2015 through June 21, 2016. … Board of Fire Commissioners. Budgeted appropriations for 2016 total $944,965. Key Findings The purchasing policy … the solicitation of multiple quotations or use of requests for proposals (RFPs) before awarding professional service …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/04/clarence-fire-district-purchasing-2016m-297Town of Watertown Fire District – Procurement (2022M-155)
… a competitive method to procure professional services and insurance coverage from five vendors totaling $102,136. … for soliciting competition for professional services and insurance coverage. Obtain quotes as required by the …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/town-watertown-fire-district-procurement-2022m-155Opinion 91-51
… MUNICIPAL FUNDS -- Inter-fund Advance (from county sewer district fund to general fund) COUNTIES -- Fund Transfers (inter-fund advance from sewer district fund to general fund) GENERAL MUNICIPAL LAW, §§9-a, … LAW, §271: A county may temporarily advance county sewer district user fees and benefit assessments to any other …
https://www.osc.ny.gov/legal-opinions/opinion-91-51DiNapoli: State's Fiscal Picture Has Improved, but Impact of Pandemic Revenue Losses Will Linger
… once emergency federal aid ends. “One year after the first case of COVID-19 was confirmed in New York, we continue to … Authority (MTA). However, the MTA has budgeted to a worst-case scenario, and so proposed tax revenue appropriations …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-states-fiscal-picture-has-improved-impact-pandemic-revenue-losses-will-lingerBainbridge Fire District - Board Oversight (2018M-252)
… reports on a monthly basis and reviewed all claims before payment. Although the Treasurer’s financial records and …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/02/08/bainbridge-fire-district-board-oversight-2018m-252Thurston Fire District – Financial Activity (2016M-430)
… the State, distinct and separate from the Town of Thurston in Steuben County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/08/thurston-fire-district-financial-activity-2016m-430Hillside Fire District – Cash Receipts and Disbursements (2016M-284)
… State, distinct and separate from the Town of Rhinebeck in Dutchess County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/09/30/hillside-fire-district-cash-receipts-and-disbursements-2016m-284Virgil Fire District – Internal Controls Over Financial Operations (2012M-329)
Virgil Fire District Internal Controls Over Financial Operations 2012M329
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329