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Copiague Fire District – Procurement (2020M-114)
… Determine whether Copiague Fire District District officials used a competitive process to …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/copiague-fire-district-procurement-2020m-114Responding to an OSC Audit Report: Audit Responses and Corrective Action Plans
… report summarizes the position of your local government or school concerning our draft findings and recommendations. Our … only one audit response from your local government or school. The response should: Be signed by the chairman of the … of the governing body. Be on official local government or school stationery. Tell us your position concerning the audit …
https://www.osc.ny.gov/local-government/audits/responding-osc-audit-report-audit-responses-and-corrective-action-plansOpinion 89-40
… MUNICIPAL LAW, §72-o; TOWN LAW, §§178-c, 178-d: (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 …
https://www.osc.ny.gov/legal-opinions/opinion-89-40DiNapoli: Audit Cites East Clinton Fire District For Improper Gifts
… Officials in Dutchess County’s East Clinton Fire District improperly paid nearly $35,000 in personal expenses … audit and investigation were referred to Dutchess County District Attorney William V. Grady. “Fire district officials treated public money like their own …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-cites-east-clinton-fire-district-improper-giftsSnyder Fire District – Internal Controls Over Financial Operations (2013M-365)
… of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial … activity is properly recorded and reported and that District moneys are safeguarded for the period January 1, … 2012 through November 20, 2013. Background The Snyder Fire District is a district corporation of the State, distinct and …
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)
… purpose of our audit was to examine internal controls over District financial operations for the period January 1, 2015 through July 31, 2016. Background The Richland Fire District is a district corporation of the State, distinct and separate from … Richland Fire District Board Oversight 2016M374 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374Newark Valley Fire District – Audit Follow-Up (2020M-30-F)
… 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), released in May 2020. … our review was to assess the Newark Valley Fire Districts District progress as of September 2025 in implementing our …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/newark-valley-fire-district-audit-follow-2020m-30-fTapestry Charter School – Procurement (2017M-203)
Tapestry Charter School – Procurement (2017M-203)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-tapestry-charter.pdfSchool Districts and the Stimulus “Cliff”
School Districts and the Stimulus “Cliff”
https://www.osc.ny.gov/files/local-government/publications/pdf/1209snapshot.pdfLength of Service Award Programs (2014-MS-1)
… letter reports to the following: Belgium Cold Springs Fire District [pdf] , East Greenbush Fire District No. 3 [pdf] , Holtsville Fire District [pdf] , Lake Ronkonkoma Fire District [pdf] , …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/06/length-service-award-programs-2014-ms-1Truxton Fire District – Audit Follow-Up (2022M-123-F)
… The purpose of our review was to assess the Truxton Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report Truxton Fire District – Board Oversight (2022M-123), released in November … of our review was to assess the Truxton Fire Districts District progress as of October 2025 in implementing our …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/20/truxton-fire-district-audit-follow-2022m-123-fMorristown Fire District – Board Oversight (2025M-101)
… report – pdf] Audit Objective Did the Morristown Fire District (District) Board of Fire Commissioners (Board) provide adequate oversight of District financial operations and properly audit claims? … Did the Morristown Fire District District Board of Fire Commissioners Board provide …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/morristown-fire-district-board-oversight-2025m-101Comptroller DiNapoli Releases Municipal Audits
… Town of Clifton , City of Glen Cove , Smithtown Fire District , Walden Fire District , Westerlo Volunteer Fire Company , West Nyack Fire District and the Town of York . “In today’s fiscal … of the Town of Clifton City of Glen Cove Smithtown Fire District Walden Fire District Westerlo Volunteer Fire Company …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-2Opinion 90-64
… NOTES -- Referendum Requirements (bond resolution for park district) REFERENDUM -- Permissive (need for when issuing bonds to finance improvement to park district); (need for when determining to improve park district) TOWN LAW, §202-b; LOCAL FINANCE LAW, §35.00: The …
https://www.osc.ny.gov/legal-opinions/opinion-90-64Border City Fire District – Board Oversight (2024M-137)
… Determine whether the Border City Fire District District Board of Fire Commissioners Board provided …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/border-city-fire-district-board-oversight-2024m-137Commack Public Library District – Selected Financial Operations (2015M-132)
… Purpose of Audit The purpose of our audit was to assess District operations for the period July 1, 2013 through … November 30, 2014. Background The Commack Public Library District is located in the Town of Huntington in Suffolk County and serves over 15,000 patrons. The District is governed by an elected five-member Board of …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/commack-public-library-district-selected-financial-operations-2015m-132Brighton Fire District – Non-Payroll Disbursements (2020M-133)
… - pdf ] Audit Objective Determine whether Brighton Fire District (District) officials ensured that non-payroll disbursements … procured, properly approved, adequately supported and for District purposes. Key Findings District officials did not … Determine whether Brighton Fire District District officials ensured that nonpayroll …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/23/brighton-fire-district-non-payroll-disbursements-2020m-133DiNapoli: Mid-Hudson Region Shows Economic Strength Following Recession
… region include a Metropolitan Commuter Transportation District (MCTD) surcharge. This additional 0.375 percent … counties, two cities, five towns, five villages and nine school districts are encountering stress according to the …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-mid-hudson-region-shows-economic-strength-following-recessionUnited HealthCare – Overpayments for Services Provided by Hudson Valley Bone and Joint Surgeons, LLP
… and retired State, participating local government, and school district employees, as well as their dependents. The Empire …
https://www.osc.ny.gov/state-agencies/audits/2016/09/08/united-healthcare-overpayments-services-provided-hudson-valley-bone-and-joint-surgeons-llpUnited HealthCare – Overpayments for Services Provided by Long Island Spine Specialists
… and retired State, participating local government, and school district employees and their dependents. The Empire Plan is …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-long-island-spine-specialists