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Lakeland Fire District – Travel and Conference Costs (2013M-145)
… paid for actual District expenses, necessarily incurred on official District business and did not establish … for expenditures that the District had already paid for on the District credit card. The Board has not established a … of travel be used, they could have saved over $12,000 on the five out-of-state conferences in 2012. Key …
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)
Summitville Fire District Financial Activities 2016M395
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)
… internal control environment and selected expenditures for the period January 1, 2015 through July 31, 2016. … Board of Fire Commissioners. Budgeted appropriations for 2016 totaled approximately $1.8 million. Key Findings The … to gasoline credit card claims when they are submitted for approval. …
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)
… 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 audit report Newark Valley Fire District – Board Oversight (2020M-30), … The purpose of our review was to assess the Newark Valley Fire Districts District progress as of …
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