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Opinion 2002-3
… -- Pre-emption (special district matters) TOWN LAW §198(10); MUNICIPAL HOME RULE LAW §10(1)(i), (ii)(d)(3): A town board may not expand the … powers with respect to improvement districts. Subdivision 10 of section 198 provides, in pertinent part, that, except …
https://www.osc.ny.gov/legal-opinions/opinion-2002-3DiNapoli: Audit Reveals Problems with Volunteer Firefighters’ Benefit Program
… on benefits, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. LOSAP is a pension-like benefit program established by municipalities and fire districts to recruit and retain … drills that did not meet minimum standards as prescribed by law. As a result of the audit, DiNapoli recommended fire …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-audit-reveals-problems-volunteer-firefighters-benefit-programOpinion 98-21
… discussed in the opinion. AMBULANCE SERVICE -- Contracts (by fire district for emergency ambulance service) -- Fire … MUNICIPAL COOPERATION -- Ambulance Service (joint contract by town and fire district) TOWNS -- Powers and Duties … which advanced life support services would be provided by a private ambulance company. You inquire whether, pursuant …
https://www.osc.ny.gov/legal-opinions/opinion-98-21Opinion 91-9
… MUNICIPAL FUNDS -- Budget Procedures (increase in items by city council in city of the second class) -- Contingency … council of a city of the second class which is governed by Second Class Cities Law, §75 may not increase any item in the annual estimate submitted by the board of estimate and apportionment, including an item …
https://www.osc.ny.gov/legal-opinions/opinion-91-9DiNapoli 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-violationsDiNapoli 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-expensesOversight 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-programMiddle Island Fire District – Budgeting Practices (2013M-93)
… 30, 2012. Background The Middle Island Fire District is located in the Town of Brookhaven in Suffolk County. The District is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/middle-island-fire-district-budgeting-practices-2013m-93Theresa Fire District – Board Oversight and Financial Management (2021M-60)
… - pdf ] Audit Objective Determine whether the Theresa Fire District (District) Board of Fire Commissioners (Board) provided … corrective action. … Determine whether the Theresa Fire District District Board of Fire Commissioners Board provided …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/18/theresa-fire-district-board-oversight-and-financial-management-2021m-60Monticello Joint Fire District – Fiscal Operations (2017M-80)
… was to assess the Board’s oversight of the District’s financial condition and Treasurer’s duties for the period … thresholds for reserves. Although the Board established a financial and internal audit policy that would provide … procedures such as reviewing bank reconciliations, bank statements or canceled check images on a monthly basis are …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80Comptroller DiNapoli Releases Municipal Audits
New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Town of East Fishkill Village of Galway Huntington Manor Fire District Massapequa Water District Otsego County and Sullivan County
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … member or employee attended the conference or training. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… (Chenango County) While the combined town-outside-village funds have sufficient fund balances to maintain operations, … revenue in the town-outside-village general and highway funds and reduced the real property tax levy in those funds to zero, they improperly budgeted sales tax revenue in …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-1Bainbridge Fire District - Board Oversight (2018M-252)
… the Treasurer’s reports on a monthly basis and reviewed all claims before payment. Although the Treasurer’s financial … records and reports accurately and properly accounted for all financial activities, the Board did not provide for an …
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)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that the Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/09/30/hillside-fire-district-cash-receipts-and-disbursements-2016m-284Montezuma Fire District No. 1 - Board Oversight (2018M-54)
Montezuma Fire District No. 1 - Board Oversight (2018M-54)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-fire-2018-montezuma-district-1.pdfFort Hunter Fire District – Capital Reserve Funds (2022M-202)
audit, Fort Hunter, fire district, capital reserve funds
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/fort-hunter-fire-district-2022-202.pdfCity of Batavia – Business Improvement District (2017M-283)
City of Batavia – Business Improvement District (2017M-283)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-city-2018-batavia.pdfTown of Hartwick – Water District Operations (2017M-250)
Town of Hartwick – Water District Operations (2017M-250)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-town-2018-hartwick.pdf