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Opinion 88-54
… may not establish an extension to a consolidated water district prior to the effective date of the consolidation. … You ask about the extension of a consolidated water district where a town board has adopted a resolution … December 31 of that year. You ask whether the consolidated district may be extended prior to December 31, and, if so, …
https://www.osc.ny.gov/legal-opinions/opinion-88-54Opinion 96-21
… facilities or appurtenances by beach erosion control district) TOWN LAW, §§198(10-a), 202-b(2): A town board, … control district was established in 1987 pursuant to a petition of property owners which asked the town board to … the State Comptroller under then existing law because the petition did not ask for a capital improvement whose cost …
https://www.osc.ny.gov/legal-opinions/opinion-96-21Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management (2016M-249)
… assess BOCES’ multiyear planning, including reserve funds, and software management for the period July 1, 2014 through July 5, 2016. Background The Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services is a public entity … OntarioSenecaYatesCayugaWayne Board of Cooperative Educational Services BOCES Multiyear …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesGenesee Valley Board of Cooperative Educational Services – Reserve Funds (2022M-39)
… (Board) and officials properly established and used reserve funds and maintained them at reasonable levels. Key … While the Board and BOCES officials properly established reserve funds, they did not transparently fund the reserves or use or maintain reserve funds at reasonable levels. The Board and officials: …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-reserve-funds-2022m-39Walton Fire District – Financial Operations (2017M-238)
… adequate oversight of the District’s financial operations for the period January 1, 2016 through June 30, 2017. … five-member Board of Fire Commissioners. Expenditures for 2016 totaled $226,831. Key Findings District officials … Treasurer has not filed the District’s annual financial report since 2012. Key Recommendations Adopt realistic …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/23/walton-fire-district-financial-operations-2017m-238Mount Sinai Fire District - Financial Condition and Price Quotations for Purchases (2019M-83)
… Recommendations Adopt financial plans for the maintenance of a reasonable level of fund balance, the funding and use of reserves and a multiyear financial plan. Adopt budgets …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/23/mount-sinai-fire-district-financial-condition-and-price-quotationsBarnard Fire District – Financial Condition (2015M-145)
… The Barnard Fire District is a district corporation of the State, distinct and separate from the Town of Greece, Monroe …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/barnard-fire-district-financial-condition-2015m-145Slingerlands Fire District – Professional Services (2014M-250)
… District is a district corporation of the State, distinct and separate from the Towns of Bethlehem and New Scotland in Albany County. The District is governed … define the professional services procurement requirements and require written proposals, quotations or price …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/slingerlands-fire-district-professional-services-2014m-250Security Over Critical Systems
… Objective To determine whether security over the Hudson River–Black River Regulating District’s (District) critical systems is … maintain, and operate reservoirs in the upper Hudson River and Black River watershed, including the Sacandaga, … To determine whether security over the Hudson RiverBlack River Regulating Districts District critical systems is …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/security-over-critical-systemsGates Fire District – Audit Follow-Up (2024M-10-F)
… determined that: The Board of Fire Commissioners (Board) and District officials did not properly plan for the District’s long-term financial and capital needs, which inhibited the Board and officials from effectively managing finances and …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/gates-fire-district-audit-follow-2024m-10-fTiconderoga Joint Town/Village Fire District – Audit Follow-Up (2023M-182-F)
… was completed 1,045 days late and as of October 31, 2023, audits for 2019 through 2022 were not completed and … Document, or AUD. The AUD became known as the AFR in 2023. Our follow up review uses AFR accordingly. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/ticonderoga-joint-townvillage-fire-district-audit-follow-2023m-182-fWoodbourne Fire District – Audit Follow-Up (2023M-98-F)
… report – pdf] [read complete 2023 report – pdf] Purpose of Review The purpose of our review was to assess the Woodbourne Fire District’s (District) progress, as of November 2025, in implementing our recommendations in the … The purpose of our review was to assess the Woodbourne Fire Districts …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/03/woodbourne-fire-district-audit-follow-2023m-98-fSouth Butler Fire District – Audit Follow-Up (2020M-155-F)
… – pdf] Purpose of Review The purpose of our review was to assess the South Butler Fire District’s (District) … policies. As a result: The Treasurer lacked guidance to adequately perform financial duties and thus: did not … and real property tax levies were higher than needed to fund operations. The audit included 14 recommendations to …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/south-butler-fire-district-audit-follow-2020m-155-fTown of Elmira Fire District No. 1 – Long-Term Planning (2025M-51)
… replacement costs, January 1, 2020 to analyze reserve balance trends and forward to April 2, 2025 to … costs, useful life and the creation of a new capital plan. Understanding the Audit Area A fire district (district) … of Fire Commissioners (Board), responsible for the general management and control of the District’s financial operations …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/town-elmira-fire-district-no-1-long-term-planning-2025m-51Bridgehampton Fire District – Length of Service Award Program and Purchasing Practices (2017M-251)
… $3.3 million. Key Findings The District’s adopted LOSAP point system does not comply with New York State General … during the audit period. Key Recommendations Amend the point system to ensure compliance with GML. Ensure that …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/bridgehampton-fire-district-length-service-award-program-and-purchasingWassaic Fire District – Purchasing and Claims Processing (2017M-8)
… officials did not seek competition for the services of 11 professionals totaling $290,500 and did not obtain the … officials did not have written agreements with four professionals for services totaling $27,048. The Board did …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/wassaic-fire-district-purchasing-and-claims-processing-2017m-8Arlington Fire District – Station Number 5 Renovation (2022M-54)
… Arlington Station 5 and appropriately disclosed interests in leasehold agreements. Key Findings Members of the Board … agreement, which included the District providing $248,000 in additional rent to fund renovations for the leased … one lease amendment that cost an additional $77,000 in materials costs without adequate documentation. Approved …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/10/21/arlington-fire-district-station-number-5-renovation-2022m-54Hyde Park Fire and Water District – Procurement (2025M-31)
… (Board) procured capital assets, goods and services in a cost-effective and transparent manner. Key Findings The … did not always procure capital assets, goods and services in a cost-effective and transparent manner. Specifically, the … to the competitive bidding requirements set forth in General Municipal Law (GML), Section 103(16) and the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/hyde-park-fire-and-water-district-procurement-2025m-31Lake Ronkonkoma Fire District – Bidding and Treasurer’s Office (2015M-9)
… did not ensure that the duties within the Treasurer’s office were adequately segregated and did not implement … Lake Ronkonkoma Fire District Bidding and Treasurers Office 2015M9 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/05/lake-ronkonkoma-fire-district-bidding-and-treasurers-office-2015m-9Hauppauge Fire District – Mandatory Training and Procurement (2014M-375)
… and separate from the towns of Smithtown and Islip in Suffolk County, in which it is located. The District, which is governed by an … the purchasing process to ensure that purchases are made in accordance with New York State General Municipal Law and …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/hauppauge-fire-district-mandatory-training-and-procurement-2014m-375