Search
Cayuga County Soil and Water Conservation District – Information Technology Governance (2020M-118)
… Determine whether Cayuga County Soil and Water Conservation District District officials adequately safeguarded …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-information-technologyMasonville Fire District – Financial Activities (2020M-165)
… ] Audit Objective Determine whether the Masonville Fire District’s (District) Board of Fire Commissioners (Board) provided adequate oversight over the District’s financial operations. Key Findings The Board did … Determine whether the Masonville Fire Districts District Board of Fire Commissioners Board provided adequate …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/masonville-fire-district-financial-activities-2020m-165Coeymans Hollow Fire District – Board Oversight (2021M-211)
… Determine whether Coeymans Hollow Fire District District Board of Fire Commissioners Board ensured …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/coeymans-hollow-fire-district-board-oversight-2021m-211What is the Real Property Tax Cap?
… Tax Cap limits the amount local governments and most school districts can increase the tax levy (the total amount … least a 60 percent vote to override the Tax Cap. Voters in school districts can override the cap with a 60% vote. The …
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capCopiague Fire District – Cash Disbursements (2019M-225)
… disbursements were adequately supported and for legitimate District purposes. Key Findings The Board did not audit District claims properly. We found 18 claims totaling $33,446 … and 131 days before they were approved according to the District minutes. 306 checks, totaling almost $2 million, had …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-cash-disbursements-2019m-225Opinion 93-14
… Improvement Districts (extension of service within a sewer district) IMPROVEMENT DISTRICTS -- Powers and Duties (extension of service within a county sewer district) SEWER DISTRICTS -- Construction (extension of service within county district) COUNTY LAW, §§256, 266, 268, 270, 271: It appears …
https://www.osc.ny.gov/legal-opinions/opinion-93-14State Contract and Payment Actions in October
… transportation services for the Niagara Wheatfield Central School District. Office of General Services $2.7 million with … Department $591.7 million in general aid payments to 127 school districts. Empire State Development Corporation $2.2 …
https://www.osc.ny.gov/press/releases/2020/11/state-contract-and-payment-actions-octoberWest Hill Fire District No. 3 – Financial Condition (2014M-160)
… of Audit The purpose of our audit was to examine the District’s financial condition for the period January 1, 2012 through March 6, 2014. Background The West Hill Fire District No. 3 is located in Chemung County and serves approximately 700 residents. The District contracts with the City of Elmira and Big Flats Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/15/west-hill-fire-district-no-3-financial-condition-2014m-160Opinion 89-43
… to appointive) TOWN LAW, §§174(2), 176(2-a): A fire district may change the office of fire district treasurer from an elective to an appointive office … to your letter asking whether the elective office of fire district treasurer may be abolished and replaced by an …
https://www.osc.ny.gov/legal-opinions/opinion-89-43Montrose Fire District – Claims Auditing (2025M-53)
… report – pdf] Audit Objective Did the Montrose Fire District (District) Board of Commissioners (Board) properly audit … improper or fraudulent claims from being paid. A fire district board must audit the claims against a fire district …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/17/montrose-fire-district-claims-auditing-2025m-53Otisco Fire District – Audit Follow-Up (2016M-415-F)
… of Review The purpose of our review was to assess the District’s progress, as of July 2024, in implementing our … released in February 2017. Background The Otisco Fire District (District) is a district corporation of the State, distinct …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/08/otisco-fire-district-audit-follow-2016m-415-fSchodack Valley Fire District – Cash Disbursements (2016M-98)
… adequately supported, properly authorized and for valid District purposes for the period January 1, 2015 through … December 30, 2015. Background The Schodack Valley Fire District is a district corporation of the State, distinct and separate from … Schodack Valley Fire District Cash Disbursements 2016M98 …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/05/07/schodack-valley-fire-district-cash-disbursements-2016m-98Wantagh Fire District – Payroll (2013M-176)
… and separate from the Town of Hempstead and Nassau County in which it is located. An elected five-member Board of Fire … use, or get paid for more leave than the amounts allowed in the District’s policy. Key Recommendation Take immediate …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/20/wantagh-fire-district-payroll-2013m-176Germantown Fire District – Board Oversight (2014M-166)
… of our audit was to examine internal controls over the District’s operations for the period January 1, 2013 through March 4, 2014. Background The Germantown Fire District is a district corporation of the State, distinct and separate from … Germantown Fire District Board Oversight 2014M166 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/29/germantown-fire-district-board-oversight-2014m-166Niskayuna No. 2 Fire District – Length of Service Award Program (2015M-73)
… of Audit The purpose of our audit was to determine if the District awarded Length of Service Award Program (LOSAP) … through January 31, 2015. Background Niskayuna No. 2 Fire District is a district corporation of the State, distinct and separate from … Niskayuna No 2 Fire District Length of Service Award Program 2015M73 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/31/niskayuna-no-2-fire-district-length-service-award-program-2015m-73Tioga Fire District – Board Oversight (2022M-170)
… – pdf] Audit Objective Determine whether the Tioga Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of District financial activities. Key Findings The Board did not … Determine whether the Tioga Fire District District Board of Fire Commissioners Board provided …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/tioga-fire-district-board-oversight-2022m-170Stamford-Harpersfield-Kortright Fire District – Financial Activities (2020M-123)
… Determine whether the StamfordHarpersfieldKortright Fire District District Board of Fire Commissioners Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/01/29/stamford-harpersfield-kortright-fire-district-financial-activities-2020mJericho Water District – Water Use Charges (2013M-395)
… of Audit The purpose of our audit was to determine if the District billed and collected water usage charges in an … through September 30, 2013. Background The Jericho Water District is located in the Town of Oyster Bay in Nassau County. The District covers a 37-square-mile area and serves a population …
https://www.osc.ny.gov/local-government/audits/district/2014/02/28/jericho-water-district-water-use-charges-2013m-395Davenport Fire District – Financial Activities (2020M-147)
… Determine whether Davenport Fire District District officials established adequate controls to …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/26/davenport-fire-district-financial-activities-2020m-147Grand Gorge Fire District – Conflict of Interest and Claims Auditing (2020M-151)
… ] Audit Objective Determine whether the Grand Gorge Fire District’s (District) Board of Fire Commissioners (Board) ensured officials did not have prohibited interests in District contracts. Determine whether claims were for … Determine whether the Grand Gorge Fire Districts District Board of Fire Commissioners Board ensured officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/01/grand-gorge-fire-district-conflict-interest-and-claims-auditing-2020m-151