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Franklin Square Water District – Life Insurance Policies (2013M-127)
… Purpose of Audit The purpose of our audit was to determine if the Board appropriately provided individual life insurance policies to the District’s Commissioners and employees for the period January 1, 2012, to February 28, 2013. Background The Franklin Square Water …
https://www.osc.ny.gov/local-government/audits/district/2013/07/19/franklin-square-water-district-life-insurance-policies-2013m-127Town of Westerlo – Selected Financial Activities (2013M-323)
… of the water district fund and Justice Court operations for the period January 1, 2012 through December 31, 2013. Background The Town of Westerlo is located in Albany County and is governed by a Town Board comprising … in the adopted budgets with actual rate schedules. This resulted in an accumulated operating deficit. …
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)
… Purpose of Audit The purpose of our audit was to review the oversight of … and separate from the Towns of Vienna and Annsville, in Oneida County. The District is governed by a five-member Board of Commissioners. Its general fund budget totaled $103,730 for the 2013 fiscal year. Key …
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)
… the District’s claims audit process and payroll procedures for the period January 1, 2013 through May 31, 2014. … 5,600 residents within the Town. Budgeted appropriations for 2014 totaled approximately $2.47 million. Key Findings … to sign and certify the accuracy of the hours reported on their time cards. Key Recommendations Ensure that all …
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
… Purpose of Audit The purpose of our audit was to assess the District’s procedures for procuring professional services … and internal controls over information technology for the period January 1, 2013 through February 28, 2014. …
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)
… AUD was 435 days late and the 2022 AUD was nine days late. In addition, two certificates of deposit (CDs) totaling $75,789, were not recorded in the District’s accounting records.The CDs date back to at …
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)
… and separate from the Town of Oyster Bay and Nassau County in which it is located. The District, which is governed by an …
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)
… (Board) properly established and managed capital reserve funds, ensured records were audited and annual reports were … referendum. The District used $97,000 of capital reserve funds for operating costs which was not an authorized use of the reserve funds. Key Recommendations Officially establish the capital …
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)
… provision of life insurance policies as a fringe benefit for the period January 1, 2015 through July 31, 2016. … approximately $3.5 million. Key Finding The District paid for individual whole life insurance coverage for seven individuals, even though there was statutory …
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)
… if District officials are obtaining competitive pricing in compliance with the District’s procurement policy and … the procurement policy to provide guidance for purchases in which alternative proposals or quotations may not be in the best interest of the District, purchases not required …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/18/west-seneca-fire-district-4-procurement-2020m-52Opinion 2001-11
… instance would not have a prohibited interest, within the meaning of General Municipal Law, article 18, in the fire …
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
… the approval of Community District 9 as a Banking Development District (BDD) and presented $35 million in New … Bank’s Westchester Avenue Branch. Through the Banking Development District (BDD) program, this vital investment … lending to and servicing local small businesses, spur the development of affordable housing by focusing our funding …
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
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Installment Purchase Contracts (authority to use for construction of firehouse) GENERAL MUNICIPAL LAW, §109-b: … agreement under which a contractor would build a firehouse on a concrete slab on fire district property and the fire …
https://www.osc.ny.gov/legal-opinions/opinion-97-10Opinion 2000-15
… as if he or she were a member of the fire department. For purposes of section 209-i, a volunteer firefighter means … under or subject to the provisions of the "Not-For-Profit Corporation Law"; and certain fire corporations … Firefighters' Benefit Law §21[2], relative to calls for assistance by volunteer firefighters of fire departments …
https://www.osc.ny.gov/legal-opinions/opinion-2000-15Opinion 92-33
… This opinion represents the views of the Office of the State Comptroller at the time … had its own referendum requirement which was repealed, and does not refer to the referendum requirements of section … that since the park district's enabling legislation does not appear to authorize promotional expenditures for the …
https://www.osc.ny.gov/legal-opinions/opinion-92-33DiNapoli and Rice Halt Pension Scam
… Attorney Kathleen Rice today announced the guilty plea of retired Suffolk County Police Detective Sergeant Terrance … Fire Retirement System. “This is an egregious exploitation of public funds,” DiNapoli said. “By partnering with District … Rice’s office, we were able to protect the integrity of the state pension fund, recoup the stolen money, and send …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-and-rice-halt-pension-scamOpinion 89-51
… district, must specify a definite sum to be paid each year for all of the services to be rendered under the … district, must "specify a definite sum to be paid each year for all the services to be rendered thereunder." This …
https://www.osc.ny.gov/legal-opinions/opinion-89-51Tompkins County Soil and Water Conservation District – Agriculture Environmental Management (2016M-306)
… management program strategic plan and mission statement for the period January 1, 2014 through May 4, 2016. … District officials did not meet their technical goals for the first year of their five-year strategic plan. Key …
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-100