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Clarence Fire District – Purchasing (2016M-297)
… Purpose of Audit The purpose of our audit was to examine the District’s purchasing practices for the period January 1, … District is a district corporation of the State, distinct and separate from the Town of Clarence, in Erie County. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/04/clarence-fire-district-purchasing-2016m-297Town of Watertown Fire District – Procurement (2022M-155)
… used a competitive process to procure goods and services not subject to competitive bidding. Key Findings We examined … and found purchases totaling $179,903 (61 percent) were not competitively procured as required by the District’s … policy. As a result, the Board and District officials do not have assurance that goods and services are acquired at …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/town-watertown-fire-district-procurement-2022m-155Opinion 91-51
… the district may be financed by means of special ad valorem levies (County Law, §270) or on a benefit …
https://www.osc.ny.gov/legal-opinions/opinion-91-51Bainbridge Fire District - Board Oversight (2018M-252)
… activities, the Board did not provide for an annual audit of these records. Key Recommendation Provide for an annual audit of the Treasurer’s records. District officials agreed with …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/02/08/bainbridge-fire-district-board-oversight-2018m-252Thurston Fire District – Financial Activity (2016M-430)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/08/thurston-fire-district-financial-activity-2016m-430Hillside Fire District – Cash Receipts and Disbursements (2016M-284)
… the Board ensured that the Treasurer properly accounted for cash receipts and disbursements for the period January 1, 2015 through July 20, 2016. … Board of Fire Commissioners. Budgeted appropriations for 2016 total $116,100. Key Finding District officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/09/30/hillside-fire-district-cash-receipts-and-disbursements-2016m-284DiNapoli Announces State Contract and Payment Actions for April 2017
… to added transparency via his Open Book New York website. Contract and payment actions for April 2017: Major … Inc. for game day operations of the professional football team. $294,000 to Genesee County Industrial Development … contracts, visit Open Book New York . The easy-to-use website was created to promote transparency in government and …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-announces-state-contract-and-payment-actions-april-2017Virgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… $215,255 for the 2013 fiscal year. Key Findings The Board does not provide adequate oversight of District financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329Brookhaven Fire District – Procurement and Information Technology (2014M-339)
… and separate from the Town of Brookhaven, Suffolk County, in which it is located. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/brookhaven-fire-district-procurement-and-information-technology-2014m-339Halfmoon-Waterford Fire District No. 1 – Internal Controls Over Financial Operations (2013M-71)
… financial activities. The Treasurer did not provide accounting information to their independent public accountant (accountant) in a timely manner. As a result, the …
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)
… about $992,000 for the 2013 fiscal year. Key Findings The Assistant failed to provide the Board with budget-to-actual reports. The Assistant provided two versions of the 2011 budget and a … resulting in a potential conflict of interest. The Assistant was not provided with support for amounts billed or …
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)
… not effectively manage the District’s financial condition and presented budgets indicating the District needed to both … Results of Review It appears that the District has made some progress implementing corrective action. Of the four audit recommendations, two recommendations were partially implemented, and two …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/henrietta-fd-audit-follow-2021m-27-fState Contract and Payment Actions in October
… In October, the Office of the State Comptroller approved 1,469 contracts … Comptroller’s review and approval of contracts related to the COVID-19 crisis until Dec. 3, 2020. At the … support for charges, and improper payments. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/11/state-contract-and-payment-actions-octoberOpinion 91-8
… issue a check to pay a properly audited and lawful claim, does not constitute the power to "approve" or "authorize" a … in nature because the treasurer is required by statute to make the payment (see Town Law, §177), the payment must be …
https://www.osc.ny.gov/legal-opinions/opinion-91-8Opinion 2010-4
… ambulance company) GENERAL MUNICIPAL LAW §§ 122-b (5), 209-b (3-a) (a): A fire district that has in its fire … private ambulance company for prehospital treatment if: (1) the fire district, as a part of a fire protection … not been authorized to render emergency ambulance service 1 may contract to obtain that service from another city, …
https://www.osc.ny.gov/legal-opinions/opinion-2010-4Opinion 95-9
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … committee meetings, we note that in 1994 Opns St Comp No. 94-25, p 44, we expressed the view that the phrase … meetings of committees of the fire company (but see Opn No. 94-25, supra , concerning the award of points pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-95-9Jamesport 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)
… audit was to examine the District’s procurement practices for the period January 1, 2015 through June 30, 2016. …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/18/centereach-fire-district-procurement-2016m-342Financial Oversight of the Advantage After School Program (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Financial Oversight of the … age-appropriate activities that integrate what happens in the school day with less formal learning experiences and … active participation among children, youth, and parents in the design and delivery of activities. OCFS awards …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/financial-oversight-advantage-after-school-program-followMilestone School for Child Development – Compliance With the Reimbursable Cost Manual
… all expenses claimed on Milestone’s CFR for the fiscal year 2012-13, and certain expenses claimed on Milestone’s … ages of three and five years. During the 2012-13 school year, Milestone serviced about 110 students. The New York … to Milestone based on statutory rates. For the fiscal year ended June 30, 2013, Milestone reported approximately …
https://www.osc.ny.gov/state-agencies/audits/2015/07/17/milestone-school-child-development-compliance-reimbursable-cost-manual