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Halfmoon-Waterford Fire District No. 1 – Internal Controls Over Financial Operations (2013M-71)
… years until March 1, 2013. The District did not file the AUD in a timely manner for 2010 and 2011. We found that the 2010 and 2011 AUD were filed 576 and 276 days late, respectively. However, the District filed the 2012 AUD on time. Key Recommendations Ensure that the independent …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/03/halfmoon-waterford-fire-district-no-1-internal-controls-over-financialJefferson County Soil and Water Conservation District – Internal Controls Over Selected Financial Operations (2014M-171)
… of floodwater and sediment damage. It is governed by a seven-member Board of Directors. District expenditures … provides are billed at agreed-upon rates and are supported by detailed descriptions of the work performed. … Jefferson …
https://www.osc.ny.gov/local-government/audits/district/2015/04/17/jefferson-county-soil-and-water-conservation-district-internal-controls-overHenrietta FD – Audit Follow-Up (2021M-27-F)
… Fire District’s (District’s) progress, as of January 2025, in implementing our recommendations in the audit report Henrietta Fire District – Financial Condition (2021M-27) released in July 2021. The audit determined that the Board of …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/henrietta-fd-audit-follow-2021m-27-fDiNapoli Announces State Contract and Payment Actions for April 2017
… about the number and types of contracts and payments by the state. This builds on his commitment to added …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-announces-state-contract-and-payment-actions-april-2017Opinion 91-8
… would not have a contractual interest prohibited by article 18 of the General Municipal Law if he or she purchased bonds issued by the district. 32 Opns St Comp No. 1976, p 80 superseded to … interest if he or she were to purchase bonds to be issued by the district. In this instance, the secretary-treasurer …
https://www.osc.ny.gov/legal-opinions/opinion-91-8Opinion 2010-4
… in the opinion. AMBULANCE SERVICE -- Contracts (by fire district for "back up" services with private ambulance company) -- Fees (imposition of by fire districts for "back up" services provided under … with private ambulance company) FEES -- Imposition of (by fire districts for "back up" services provided under …
https://www.osc.ny.gov/legal-opinions/opinion-2010-4DiNapoli Audit: Pre-K Special Education Provider Spent $2.5 Million in Unallowed Expenses
… and $173,539 in staff bonuses that were not supported by performance evaluations, as required. DiNapoli’s audit … pays for Starting Point’s services using rates established by SED. The rates are based on the financial information that … education services in New York are predominantly provided by for-profit and not-for-profit private contractors rather …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-audit-pre-k-special-education-provider-spent-25-million-unallowed-expensesDiNapoli Audit: Drivers for Disabled New Yorkers Drove with Suspended Licenses; Racked up Hundreds of Violations, Including Speeding Through School Zones
… drive safely and have valid driver's licenses, according to an audit released today by New York State Comptroller … or two vehicles assigned to each residence depending on how many clients it has. The agency uses the vehicles to … Find out how your government money is spent at Open Book New …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-audit-drivers-disabled-new-yorkers-drove-suspended-licenses-racked-hundreds-violationsOversight and Monitoring of the Universal Pre-Kindergarten Program
… Objective To determine the adequacy of the New York City Department of Education’s (DOE) … different Health Code articles with separate regulations (i.e., certain requirements are included in one article but …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/oversight-and-monitoring-universal-pre-kindergarten-programJamesport Fire District - Gasoline Inventory (2019M-04)
… purchasing policy when procuring gasoline and obtain a vendor contract to ensure the price paid is accurate. …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/04/19/jamesport-fire-district-gasoline-inventory-2019m-04Centereach Fire District – Procurement (2016M-342)
… services to approximately 31,500 residents and is governed by an elected five-member Board of Fire Commissioners. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/18/centereach-fire-district-procurement-2016m-342Opinion 95-9
… concerning a length of service award program established by a fire district pursuant to article 11-A of the General … activities, in accordance with a system established by the sponsor ( id .). General Municipal Law, §217(c) … entities. A fire district is a public corporation governed by a board of commissioners (Town Law, §§174, 176; General …
https://www.osc.ny.gov/legal-opinions/opinion-95-9DiNapoli Issues Preliminary Analysis of 2021-22 Executive Budget
… significant federal aid, according to an initial analysis by New York State Comptroller Thomas P. DiNapoli. DiNapoli’s … being used to pay for operating expenses typically covered by the General Fund, which could lead to greater out-year … appropriations would then be withheld across-the-board by the budget director, with exceptions. If implemented, …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-issues-preliminary-analysis-2021-22-executive-budgetArkville Fire District – Internal Controls Over Financial Activities (2015M-65)
… is located in Delaware County. The District is governed by an elected five-member Board of Commissioners. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/03/arkville-fire-district-internal-controls-over-financial-activities-2015m-65Town of Cochecton - Fund Balance Management and Multiyear Planning (2018M-208)
… the Board effectively managed fund balances and reserves for the general, highway and sewer district funds and has … amounts budgeted by 41 percent and the fund will end 2018 with a budgetary deficiency of $40,000. As a result, the … advances from the general fund totaling at least $41,506 to fund operations through year-end. Although the Board has …
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-cochecton-fund-balance-management-and-multiyear-planning-2018m-208North Patchogue Fire District – Fuel Inventory and Cash Disbursements (2015M-81)
… separate from the Town. The District, which is governed by an elected five-member Board of Fire Commissioners, …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/17/north-patchogue-fire-district-fuel-inventory-and-cash-disbursements-2015mGreenville Fire District #1 – Board Oversight (2014M-376)
… located in Greene County. The District is governed by an elected five-member Board of Fire Commissioners. The … Ensure compliance with New York State Town Law by developing policies and procedures over the budgeting …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/greenville-fire-district-1-board-oversight-2014m-376Brewster-Southeast Joint Fire District - Recordkeeping and Procurement (2018M-86)
… and reported. District officials solicited competition for professional services. Key Findings Accounting records … 1 District officials did not always solicit competition when procuring professional services. Key Recommendations … other accounts are accurately reconciled and recorded in a timely manner. Update financial records and reports to …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/03/brewster-southeast-joint-fire-district-recordkeeping-and-procurement-2018mHamlin Morton Walker Fire District – Financial Management (2023M-67)
… the Hamlin Morton Walker Fire District (District) Board of Fire Commissioners (Board) and officials effectively … fund balance declined by $676,641 (66 percent). As of December 31, 2022, unrestricted fund balance was $34,092, which was less than 4 percent of the 2023 appropriations. The Board did not adopt realistic …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/08/18/hamlin-morton-walker-fire-district-financial-management-2023m-67Cayuga County Soil and Water Conservation District – Financial Condition (2020M-91)
… approximately $1 million during our audit period because of the Board’s hindered ability to recognize revenue …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-financial-condition-2020m-91