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Tapestry 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)
… District No. 3 [pdf] , Holtsville Fire District [pdf] , Lake Ronkonkoma Fire District [pdf] , Maynard Fire District … one year of LOSAP service credit. Key Findings Four of the 10 Sponsors we audited did not adopt LOSAP point systems that … to volunteers who earned 50 or more points at four of the 10 Sponsors, resulting in 22 volunteers not receiving …
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)
… report – pdf] | [read complete 2022 report – pdf] Purpose of Review The purpose of our review was to assess the Truxton Fire … The purpose of our review was to assess the Truxton Fire …
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)
… audit claims? Audit Period January 1, 2024 – May 5, 2025 We extended the audit period to review the District’s … through 2024 Annual Financial Report (AFR) filings as of September 23, 2025. Understanding the Audit Area The Board is … must be prepared and forwarded to our office within 90 days. To the extent practicable, implementation of the CAP …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/morristown-fire-district-board-oversight-2025m-101Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … Fire District , Westerlo Volunteer Fire Company , West Nyack Fire District and the Town of York . “In today’s … and approving claims before payments are made. West Nyack Fire District – Claims Processing (Rockland County) …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-2Opinion 90-64
… This opinion represents the views of the Office of the State Comptroller at the time … (need for when determining to improve park district) TOWN LAW, §202-b; LOCAL FINANCE LAW, §35.00: The … to increase or improve facilities of a town park district is not subject to referendum. A bond resolution authorizing …
https://www.osc.ny.gov/legal-opinions/opinion-90-64Border City Fire District – Board Oversight (2024M-137)
… all goods and services were procured in compliance with New York State General Municipal Law (GML), District policies …
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)
… a public officer and have the Treasurer take and file an oath of office. …
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)
… were properly procured, approved or adequately supported. Of 97 disbursements tested totaling $1.13 million, seven … or not required, itemized receipts or documentation of prior approval. Of 19 professional service providers paid $769,931 in 2019, …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/23/brighton-fire-district-non-payroll-disbursements-2020m-133Opinion 2003-4
… commissioner and authorize payment therefor. June 5, 2003 Raymond G. Lavallee, Esq., Attorney at Law Syosset Fire …
https://www.osc.ny.gov/legal-opinions/opinion-2003-4Danby Fire District – Claims Audit (2020M-149)
… [ read complete report - pdf ] Audit Objective Determine whether the Board of Fire … expenditures. Key Findings The Board did not adequately audit claims and it authorized some unallowable claims to be paid prior to audit. The District: Made 14 disbursements totaling more than …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/danby-fire-district-claims-audit-2020m-149Selkirk Fire District – Procurement of Professional Services (2021M-55)
… Determine whether Selkirk Fire District District officials solicited competition for …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/09/selkirk-fire-district-procurement-professional-services-2021m-55Brighton Fire District No. 5 - Credit Card and Travel Expenditures (2018M-60)
… and other questionable payments. Properly audit all claims for payment. Properly establish and pay per diem amounts. …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/13/brighton-fire-district-no-5-credit-card-and-travel-expenditures-2018m-60Preston Fire District – Board Oversight (2025M-87)
… to our brochure, Responding to an OSC Audit Report , which you received with the draft audit report. We encourage the …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/preston-fire-district-board-oversight-2025m-87State Contract and Payment Actions in October
… In October, the Office of the State Comptroller approved 1,469 contracts for state agencies and public authorities valued at $44.7 billion and approved … stanchion supports at Governeur Correctional Facility in St. Lawrence County. $2.5 million with DC Building Systems …
https://www.osc.ny.gov/press/releases/2020/11/state-contract-and-payment-actions-octoberOpinion 88-33
… of the district or the town, lateral sewers to serve two properties within the district. The district was … that it was impractical to install the laterals to serve two properties and that the properties could be served more … same developer. The town permitted the residences on these two properties to be built without laterals to serve them. In …
https://www.osc.ny.gov/legal-opinions/opinion-88-33Opinion 94-8
… FIRE DISTRICTS -- Deputy Treasurer (qualifications for office) PUBLIC OFFICERS AND EMPLOYEES -- Deputy (need to meet qualification for principal office) - - Eligibility (deputy fire district … LAW, §177-b; PUBLIC OFFICERS LAW, §9: In order to qualify for appointment as deputy treasurer of a fire district, an …
https://www.osc.ny.gov/legal-opinions/opinion-94-8Opinion 91-4
… of trustees of a village ... all of the territory of which is embraced within the boundaries of a joint fire district …
https://www.osc.ny.gov/legal-opinions/opinion-91-4DiNapoli: State's Fiscal Picture Has Improved, but Impact of Pandemic Revenue Losses Will Linger
… expected personal income tax collections and the prospect of significant aid from the federal government, in his review of the Executive Budget for State Fiscal Year (SFY) 2021-22, … emergency federal aid ends. “One year after the first case of COVID-19 was confirmed in New York, we continue to suffer …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-states-fiscal-picture-has-improved-impact-pandemic-revenue-losses-will-linger