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West Nyack Fire District – Claims Processing (2014M-259)
… of Audit The purpose of our audit was to examine the District’s claims processing for the period January 1, 2013 through June 24, 2014. Background The West Nyack Fire District is a district corporation of the State and provides fire … West Nyack Fire District Claims Processing 2014M259 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/west-nyack-fire-district-claims-processing-2014m-259Marathon Joint Fire District – Investment Program (2023M-76)
… solicit interest rate quotes that may have resulted in higher interest earnings. As a result of our audit, the Board subsequently approved an investment policy in March 2023 and invested $653,000 into an investment fund …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/20/marathon-joint-fire-district-investment-program-2023m-76Upper Jay Fire District – Board Oversight (2023M-24)
… pdf] Audit Objective Determine whether the Upper Jay Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of District financial activities. Key Findings The Board did … audit fire district Upper Jay board oversight …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/upper-jay-fire-district-board-oversight-2023m-24Wading River Fire District – Gasoline Credit Cards (2017M-5)
… The credit card policy does not identify the number of cards to be issued or the individuals authorized to use the cards, and 15 cards were in the District Manager’s custody. Key … Wading River Fire District Gasoline Credit Cards 2017M5 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/wading-river-fire-district-gasoline-credit-cards-2017m-5Ballston Lake Fire District – Length of Service Awards Program Service Credit (2016M-379)
… officials properly awarded firefighters Length of Service Awards Program (LOSAP) service credit for the period January 1, 2015 through July 31, 2016. … In 2015 three firefighters received one year of service credit and a defined contribution of $700 each to which they …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/ballston-lake-fire-district-length-service-awards-program-service-creditWest Seneca Fire District #1 – Purchasing (2017M-272)
… January 1, 2016 through September 1, 2017. Background The West Seneca Fire District #1 is a district corporation of the State, distinct and separate from the Town of West Seneca in Erie County. The District is governed by an … West Seneca Fire District 1 Purchasing 2017M272 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/west-seneca-fire-district-1-purchasing-2017m-272Hamlin Morton Walker Fire District – Pumper Truck Procurement (2023M-27)
… complete report - pdf] Audit Objective Determine whether the Hamlin Morton Walker Fire District (District) Board of Commissioners (Board) procured a pumper truck in … requirements and good business practices. Key Findings The Board did not procure a $748,676 pumper truck in …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/hamlin-morton-walker-fire-district-pumper-truck-procurement-2023m-27Andes Joint Fire District – Financial Activities (2020M-158)
Determine whether the Andes Joint Fire District (District) officials established adequate controls over cash receipts and disbursements.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/andes-joint-fire-district-2020-158.pdfSea Breeze Fire District – Board Oversight (2018M-269)
Determine whether the Sea Breeze Fire District (District) Board provided adequate oversight of the District’s financial operations.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/sea-breeze-district-2018-269.pdfCayuga County Soil and Water Conservation District – Information Technology Governance (2020M-118)
Determine whether Cayuga County Soil and Water Conservation District (District) officials adequately safeguarded information technology (IT) assets.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/cayuga-county-soil-and-water-2020-118.pdfCayuga County Soil and Water Conservation District – Financial Condition (2020M-91)
Determine whether Cayuga County Soil and Water Conservation District (District) officials effectively managed the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/cayuga-county-soil-and-water-2020-91.pdfMiddlesex Fire District – Procurement (2025M-135)
Did Middlesex Fire District (District) officials ensure the procurement of goods and services in an economical manner?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/middlesex-fire-district-2025-135.pdfMid Island Therapy Associates, LLC – Compliance With the Reimbursable Cost Manual
… programs based on clinical evaluations. The counties pay for the preschool special education services Mid Island …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/mid-island-therapy-associates-llc-compliance-reimbursable-cost-manualRivendell School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Rivendell School … documented, program-related, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost … not-for-profit organization that is authorized by SED to operate, among other SED-approved programs, a Preschool …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/rivendell-school-compliance-reimbursable-cost-manualFinancial Toolkit for Local Officials
… Is My Municipality in Fiscal Stress Addressing a Current …
https://www.osc.ny.gov/local-government/financial-toolkitOpinion 88-54
… district may be extended prior to December 31, and, if so, what time table must be followed for the extension of the … district may be extended prior to December 31 and if so what time table must be followed for the extension of the …
https://www.osc.ny.gov/legal-opinions/opinion-88-54Walton Fire District – Financial Operations (2017M-238)
… whether the Board provided adequate oversight of the District’s financial operations for the period January 1, 2016 through June 30, 2017. Background The Walton Fire District is a district corporation of the State, distinct and separate from … Walton Fire District Financial Operations 2017M238 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/23/walton-fire-district-financial-operations-2017m-238Barnard 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 … five-member Board of Fire Commissioners. The general fund budget for 2015 totals approximately $3.9 million. Key … accurately estimating revenues, expenditures and available fund balance. District officials have not developed a …
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)
… Audit The purpose of our audit was to review whether the District obtained professional services in accordance with … through May 31, 2014. Background The Slingerlands Fire District is a district corporation of the State, distinct and separate from … Slingerlands Fire District Professional Services 2014M250 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/slingerlands-fire-district-professional-services-2014m-250Mount 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-quotations