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Ridge Fire District – Board Oversight of Treasurer’s Fiscal Duties (2021M-165)
Determine whether the Ridge Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of the Treasurer’s fiscal duties.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/ridge-fire-district-2021-165.pdfOpinion 2000-3
… permission is required for the establishment or extension (10 Opns St Comp, 1954, p 181). Article 12-A (§209 et seq .) …
https://www.osc.ny.gov/legal-opinions/opinion-2000-3Forms and Templates
… Conflict of Interest Poster [pdf] Debt Statements: For use by cities having a population of more than 125,000 … to the 1960 federal census - Form AC970 [pdf] For use by all fire districts - Form AC971 [pdf] For use by counties, towns, villages and cities having a population …
https://www.osc.ny.gov/local-government/required-reporting/forms-and-templatesHelping Hands School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Helping Hands School (Helping Hands) on its Consolidated … 2014. Background To determine whether the costs reported by Helping Hands School (Helping Hands) on its Consolidated … To SED: Review the disallowances identified by our audit and make the necessary adjustment to the costs …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/helping-hands-school-compliance-reimbursable-cost-manualBrewster-Southeast Joint Fire District - Recordkeeping and Procurement (2018M-86)
… and reported. District officials solicited competition for professional services. Key Findings Accounting records … 1 District officials did not always solicit competition when procuring professional services. Key Recommendations … other accounts are accurately reconciled and recorded in a timely manner. Update financial records and reports to …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/03/brewster-southeast-joint-fire-district-recordkeeping-and-procurement-2018mArkville Fire District – Internal Controls Over Financial Activities (2015M-65)
… is located in Delaware County. The District is governed by an elected five-member Board of Commissioners. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/03/arkville-fire-district-internal-controls-over-financial-activities-2015m-65Town of Cochecton - Fund Balance Management and Multiyear Planning (2018M-208)
… the Board effectively managed fund balances and reserves for the general, highway and sewer district funds and has … amounts budgeted by 41 percent and the fund will end 2018 with a budgetary deficiency of $40,000. As a result, the … advances from the general fund totaling at least $41,506 to fund operations through year-end. Although the Board has …
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-cochecton-fund-balance-management-and-multiyear-planning-2018m-208North Patchogue Fire District – Fuel Inventory and Cash Disbursements (2015M-81)
… separate from the Town. The District, which is governed by an elected five-member Board of Fire Commissioners, …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/17/north-patchogue-fire-district-fuel-inventory-and-cash-disbursements-2015mGreenville Fire District #1 – Board Oversight (2014M-376)
… located in Greene County. The District is governed by an elected five-member Board of Fire Commissioners. The … Ensure compliance with New York State Town Law by developing policies and procedures over the budgeting …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/greenville-fire-district-1-board-oversight-2014m-376Hamlin Morton Walker Fire District – Financial Management (2023M-67)
… the Hamlin Morton Walker Fire District (District) Board of Fire Commissioners (Board) and officials effectively … fund balance declined by $676,641 (66 percent). As of December 31, 2022, unrestricted fund balance was $34,092, which was less than 4 percent of the 2023 appropriations. The Board did not adopt realistic …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/08/18/hamlin-morton-walker-fire-district-financial-management-2023m-67Norfolk Fire District – Board Oversight (2022M-109)
… The Board did not audit and approve all claims prior to payment, annually audit the Treasurer’s records and ensure … totaling approximately $54,000 were improperly paid prior to the Board’s audit and approval. Also, six claims totaling … adequately supported and/or the District had no authority to make the payments. The Treasurer has not filed the …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/30/norfolk-fire-district-board-oversight-2022m-109Plainville Fire District – Board Oversight (2021M-91)
… ] Audit Objective Determine whether the Plainville Fire District (District) Board of Fire Commissioners (Board) provided … corrective action. … Determine whether the Plainville Fire District District Board of Fire Commissioners Board provided …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/01/plainville-fire-district-board-oversight-2021m-91Greenville Fire District - Fixed Assets (2019M-223)
… officials had adequate controls to safeguard District assets. Key Findings Although the District purchased fixed assets totaling $145,398 during our audit period, the … a comprehensive policy or procedures to safeguard fixed assets. The District’s inventory list did not contain …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/02/28/greenville-fire-district-fixed-assets-2019m-223South Butler Fire District – Board Oversight of Financial Operations (2020M-155)
… thus: did not maintain sufficient banking or purchasing records, funded and disbursed money from reserves without …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/30/south-butler-fire-district-board-oversight-financial-operations-2020m-155Franklin Square and Munson Fire District – Non-Firefighting Vehicles (2017M-20)
… of Audit The purpose of our audit was to examine the District’s internal controls over use of its non-firefighting … 31, 2016. Background The Franklin Square and Munson Fire District is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/franklin-square-and-munson-fire-district-non-firefighting-vehicles-2017m-20Cayuga County Soil and Water Conservation District – Financial Condition (2020M-91)
… approximately $1 million during our audit period because of the Board’s hindered ability to recognize revenue …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-financial-condition-2020m-91Opinion 91-51
… rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court …
https://www.osc.ny.gov/legal-opinions/opinion-91-51Fairview Fire District – Audit Follow Up (2009M-211-F)
… to assess the District’s progress, as of September 2014, in implementing our recommendations in the audit report released in March 2010. Background The Fairview Fire District is …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/fairview-fire-district-audit-follow-2009m-211-fKing Center Charter School - Information Technology (2018M-61)
King Center Charter School - Information Technology (2018M-61)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-king-center-charter.pdfFiscal Stress Monitoring System – 2022-23 School Districts List
List of School Districts in New York State.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/excel/2023-schools-summary.xlsx