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Copiague Fire District – Cash Disbursements (2019M-225)
… 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-225Rivendell School – Compliance With the Reimbursable Cost Manual
… programs, a Preschool Special Education Itinerant Teacher (SEIT) Program to children with disabilities between …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/rivendell-school-compliance-reimbursable-cost-manualMid Island Therapy Associates, LLC – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Mid Island Therapy Associates LLC (Mid Island), aka All About Kids, on its Consolidated Fiscal Reports (CFRs) were properly … documented, program related, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/mid-island-therapy-associates-llc-compliance-reimbursable-cost-manualOpinion 93-14
… part of a property owner, a county may not be compelled to construct sewer extensions. This is in reply to your inquiry concerning the obligation of a county sewer district to extend the sewer system to serve additional properties … Whether property owners have the right to compel the county to extend the sewer system to serve …
https://www.osc.ny.gov/legal-opinions/opinion-93-14Opinion 89-43
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether the elective office of fire district treasurer may be …
https://www.osc.ny.gov/legal-opinions/opinion-89-43West Hill Fire District No. 3 – Financial Condition (2014M-160)
… West Hill Fire District No. 3 is located in Chemung County and serves approximately 700 residents. The District contracts with the City of Elmira and Big Flats Fire District No. 1 to provide fire protection … appropriations. This occurred primarily because in 2008 and 2009 the District received unexpected insurance proceeds …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/15/west-hill-fire-district-no-3-financial-condition-2014m-160Schodack 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 separate from … Schodack Valley Fire District Cash Disbursements 2016M98 …
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)
… of Review The purpose of our review was to assess the District’s progress, as of July 2024, in implementing our … released in February 2017. Background The Otisco Fire District (District) is a district corporation of the State, distinct …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/08/otisco-fire-district-audit-follow-2016m-415-fTioga Fire District – Board Oversight (2022M-170)
… – pdf] Audit Objective Determine whether the Tioga Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of District financial activities. Key Findings The Board did not … Determine whether the Tioga Fire District District Board of Fire Commissioners Board provided …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/tioga-fire-district-board-oversight-2022m-170Jericho Water District – Water Use Charges (2013M-395)
Jericho Water District Water Use Charges 2013M395
https://www.osc.ny.gov/local-government/audits/district/2014/02/28/jericho-water-district-water-use-charges-2013m-395Davenport Fire District – Financial Activities (2020M-147)
… and cash is safeguarded. There were no records to support the collection of hall rental receipts. As a result, the Board of Fire Commissioners (Board), the District’s Treasurer (Treasurer) or we are unable to …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/26/davenport-fire-district-financial-activities-2020m-147Stamford-Harpersfield-Kortright Fire District – Financial Activities (2020M-123)
… Determine whether the StamfordHarpersfieldKortright Fire District District Board of Fire Commissioners Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/01/29/stamford-harpersfield-kortright-fire-district-financial-activities-2020mWest Seneca Fire District #2 – Purchasing and Capital Project Management (2018M-241)
… services were accurately paid and purchased in accordance with the District’s procurement policy and statute. Determine … the improper charges. District officials generally agreed with our findings and indicated that they plan to initiate … services were accurately paid and purchased in accordance with the Districts procurement policy and statute …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/30/west-seneca-fire-district-2-purchasing-and-capital-project-management-2018mGrand Gorge Fire District – Conflict of Interest and Claims Auditing (2020M-151)
… report - pdf ] Audit Objective Determine whether the Grand Gorge Fire District’s (District) Board of Fire Commissioners … Determine whether the Grand Gorge Fire Districts District Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/01/grand-gorge-fire-district-conflict-interest-and-claims-auditing-2020m-151Niskayuna No. 2 Fire District – Length of Service Award Program (2015M-73)
… Length of Service Award Program (LOSAP) credits accurately for the period January 1, 2014 through January 31, 2015. … not award the appropriate number of points to volunteers for participation in department responses and accurately …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/31/niskayuna-no-2-fire-district-length-service-award-program-2015m-73Wantagh Fire District – Payroll (2013M-176)
… Purpose of Audit The purpose of our audit was to examine the District’s internal controls over payroll for the period … The purpose of our audit was to examine the Districts internal controls over payroll for …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/20/wantagh-fire-district-payroll-2013m-176Germantown Fire District – Board Oversight (2014M-166)
… of Germantown and Columbia County. An elected five-member Board of Fire Commissioners governs the District. The … appropriations for 2014 are $272,446. Key Findings The Board did not properly award a contract for cleaning services … Germantown Fire District Board Oversight 2014M166 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/29/germantown-fire-district-board-oversight-2014m-166Financial Condition Audits
… Cities Counties School Districts Towns Villages … Find Financial Condition Audits for Cities School Districts Towns and Villages …
https://www.osc.ny.gov/local-government/fiscal-monitoring/condition-auditsMontrose Fire District – Claims Auditing (2025M-53)
… Objective Did the Montrose Fire District (District) Board of Commissioners (Board) properly audit claims? Audit Period … the Audit Area The claims audit is often the last line of defense for preventing unauthorized, improper or … to ensure sales taxes are not paid going forward. 42 out of 60 credit card claims (70 percent) totaling $5,117 without …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/17/montrose-fire-district-claims-auditing-2025m-53Fairview Fire District – Financial Operations (2024M-138)
… the information used by the Board and District officials to make financial decisions was accurate and complete. We also determined that taxpayers had limited access to financial information to help ensure they could make informed decisions relating to …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/fairview-fire-district-financial-operations-2024m-138