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Town of Westerlo – Selected Financial Activities (2013M-323)
… controls over the financial condition of the water district fund and Justice Court operations for the period … an accumulated operating deficit. Furthermore, the water district fund owed the general fund a cumulative balance of … the 2014 budget, which makes it unlikely that the water district fund will be able to begin to repay the general fund …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-westerlo-selected-financial-activities-2013m-323McConnellsville Fire District – Financial Operations (2014M-19)
… and separate from the Towns of Vienna and Annsville, in Oneida County. The District is governed by a five-member …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/mcconnellsville-fire-district-financial-operations-2014m-19Islip Terrace Fire District – Claims Audit and Payroll (2015M-49)
… there was no evidence that the Board approved 3 percent raises to all District employees for 2014. Not all employees … the entire Board before payment. Ensure that all employee pay rates and increases are approved by the Board. Require …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/29/islip-terrace-fire-district-claims-audit-and-payroll-2015m-49Hewlett Bay Fire District
… residents. The District is a district corporation of the State, distinct and separate from the Town, and is governed …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/hewlett-bay-fire-districtTown of Tompkins Fire District – Board Oversight (2023M-33)
… Objective Determine whether the Town of Tompkins Fire District (District) Board of Fire Commissioners (Board) provided oversight of the District’s financial activities. Key Findings The Board did …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/06/23/town-tompkins-fire-district-board-oversight-2023m-33Bethpage Fire District – Credit Card and Travel Expenditures (2017M-50)
… of Audit The purpose of our audit was to examine the District’s credit card and travel expenditures for the period … 2015 through July 31, 2016. Background The Bethpage Fire District is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/09/bethpage-fire-district-credit-card-and-travel-expenditures-2017m-50Pompey Hill Fire District – Financial Management (2021M-136)
… our office within 60 days after the close of the fiscal year and annual independent audits are performed. District …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/11/05/pompey-hill-fire-district-financial-management-2021m-136West Hempstead Water District – Life Insurance (2016M-393)
… of our audit was to examine the District’s provision of life insurance policies as a fringe benefit for the period January 1, 2015 through July 31, 2016. … even though there was statutory authority only to provide group life insurance. Key Recommendation Review the life …
https://www.osc.ny.gov/local-government/audits/district/2017/03/03/west-hempstead-water-district-life-insurance-2016m-393West Seneca Fire District #4 – Procurement (2020M-52)
… for purchases in which alternative proposals or quotations may not be in the best interest of the District, purchases …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/18/west-seneca-fire-district-4-procurement-2020m-52Opinion 2001-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-2001-11State Comptroller DiNapoli and Department of Financial Services Superintendent Harris Designate New Banking Development District To Support Community Banking in South Bronx
… 18 . Bronx Community Board 9 District Manager William Rivera said , “Bronx Community Board 9 is proud to have …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-and-department-financial-services-superintendent-harris-designate-newOpinion 98-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-98-2Opinion 97-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … Executive Department, McKinney's 1994 Session Laws of New York, p 2658, at 2661). Accordingly, it is clear that section …
https://www.osc.ny.gov/legal-opinions/opinion-97-10Opinion 2000-15
… to volunteer on on-going basis) GENERAL MUNICIPAL LAW §§209-i, 462: A volunteer firefighter from an … command of the company or department to assist the company's or department's general or emergency ambulance services, or to assist at a …
https://www.osc.ny.gov/legal-opinions/opinion-2000-15Opinion 92-33
Whether an appropriation in excess of $10000 for publicity promotional and other related services to be rendered by a chamber of commerce on behalf of a town and a park district hereinafter the park district would be subject to a mandatory referendum pursuant to Town Law 6414a
https://www.osc.ny.gov/legal-opinions/opinion-92-33DiNapoli and Rice Halt Pension Scam
… County District Attorney Kathleen Rice today announced the guilty plea of retired Suffolk County Police Detective … Sergeant Terrance Hoffman for taking $465,647 in illegal pension payments from the New York State and Local Police and Fire Retirement System. “This is an egregious exploitation of public funds,” DiNapoli said. …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-and-rice-halt-pension-scamOpinion 89-51
… AND PREVENTION -- Contracts (additional payments for the services of private contractors); (cost of VFBL insurance) FIRE … for the town to make additional payments to the fire company providing fire protection to pay the cost of the …
https://www.osc.ny.gov/legal-opinions/opinion-89-51Tompkins County Soil and Water Conservation District – Agriculture Environmental Management (2016M-306)
… of Audit The purpose of our audit was to evaluate the District’s five-year agriculture environmental management … Background The Tompkins County Soil and Water Conservation District provides services and fund projects related to the …
https://www.osc.ny.gov/local-government/audits/district/2016/11/25/tompkins-county-soil-and-water-conservation-district-agriculture-environmentalMassapequa Water District (2014M-100)
… 2013. Background The Massapequa Water District is located in the Town of Oyster Bay in Nassau County and serves the entire incorporated village … held and take steps to ensure all insurance policies are in compliance with legal requirements. … Massapequa Water …
https://www.osc.ny.gov/local-government/audits/district/2014/06/13/massapequa-water-district-2014m-100Financial Condition Audits
… School Districts Towns Villages … Find Financial Condition Audits for Cities School Districts Towns and Villages …
https://www.osc.ny.gov/local-government/fiscal-monitoring/condition-audits