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Monticello Joint Fire District – Fiscal Operations (2017M-80)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight of the District’s financial condition and Treasurer’s duties …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80State Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … work. The board did not properly authorize health insurance benefits for elected officials in 2016 and 2017. … member or employee attended the conference or training. Find out how your government money is spent at Open Book New …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… to safeguard district assets. A majority of the board does not audit claims prior to the treasurer releasing … district expenditures. Massapequa Water District – Life Insurance Policies (Nassau County) The district currently … State law does not authorize water districts to offer whole life insurance policies for its employees and …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… Housing Authority , Eggertsville Fire District , Mastic Beach Fire District , Town of Moira , Town of Oxford and the … reported and that district money is safeguarded. Mastic Beach Fire District – Cash Disbursements (Suffolk County) The …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-1Opinion 2006-2
… to be expended is funded by private contribution) TOWN LAW §§202-d, 209-h: A town must follow the procedures set … The town should be certain, however, that there is firm commitment for the contribution. … Whether a town must …
https://www.osc.ny.gov/legal-opinions/opinion-2006-2Bainbridge Fire District - Board Oversight (2018M-252)
… complete report - pdf] Audit Objective Determine whether District officials established adequate controls over … financial activities to safeguard assets. Key Findings District officials established adequate controls to help …
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)
… Thurston Fire District is a district corporation of the State, distinct and separate from the Town of Thurston in …
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 Hillside Fire District is a district corporation of the State, distinct and separate from the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/09/30/hillside-fire-district-cash-receipts-and-disbursements-2016m-284Genesee Valley Board of Cooperative Educational Services – Reserve Funds (2022M-39)
… reasonable levels. The Board and officials: Unnecessarily restricted funds that could have been refunded to school … needed or reasonable. Did not adopt a written reserve fund policy. Adopting a reserve policy provides transparency and defines the purpose for each …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-reserve-funds-2022m-39IV.4.E Grants and Public Assistance – IV. Accounting Codes - Uses and Descriptions
… Grants and public assistance includes payments to counties, cities, … towns, villages, school districts, private schools, and other local government units as well as certain financial … Gold Star}, and unemployment benefits. The account code together with the program code and/or fund code will identify …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4e-grants-and-public-assistanceOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management (2016M-249)
… Board of Cooperative Educational Services is a public entity created to provide shared educational … reserve funds. BOCES officials established the retiree health insurance reserve without proper statutory authority. … first developed. Adopt a reserve plan that addresses the accumulation, use and maintenance of reserve funds. …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesState Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued. Islip Fire District – Capital Assets …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 90-39
… district) FIRE DISTRICTS -- Taxes (imposition of special tax or user fee) LOCAL LAWS -- Fees (imposition on behalf of … on behalf of a fire district on properties which are exempt from fire district taxes to defray the cost of specialized equipment needed to provide …
https://www.osc.ny.gov/legal-opinions/opinion-90-39Town of Watertown Fire District – Procurement (2022M-155)
… have assurance that goods and services are acquired at the best price and that purchases are being made in the most … a competitive method to procure professional services and insurance coverage from five vendors totaling $102,136. Obtain written quotes for 21 purchases of goods and services totaling $77,767. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/town-watertown-fire-district-procurement-2022m-155Fishers Island Waste Management District -- Purchasing (2015M-292)
… January 1, 2014 through June 30, 2015. Background The Fishers Island Waste Management District is located in the … to a vendor who does not submit the lowest bid or quote. … Fishers Island Waste Management District Purchasing 2015M292 …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/fishers-island-waste-management-district-purchasing-2015m-292Town of Shawangunk - Sewer District Charges (2018M-122)
… the Town properly charged the New York State Department of Corrections and Community Supervision (DOCCS) for sewer … users more than was necessary. District users, including outside users, paid $2.1 million more than the total … $1.4 million. The District had an excessive fund balance of $4.4 million as of December 31, 2017 or a balance in …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-shawangunk-sewer-district-charges-2018m-122Ridge Fire District – Board Oversight of Treasurer’s Fiscal Duties (2021M-165)
… - pdf ] Audit Objective Determine whether the Ridge Fire District (District) Board of Fire Commissioners (Board) provided … take corrective action. … Determine whether the Ridge Fire District District Board of Fire Commissioners Board provided …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/01/21/ridge-fire-district-board-oversight-treasurers-fiscal-duties-2021m-165Clarence Fire District – Purchasing (2016M-297)
… 2016 total $944,965. Key Findings The purchasing policy does not require the solicitation of multiple quotations or …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/04/clarence-fire-district-purchasing-2016m-297Opinion 88-9
… board) TOWN LAW, §§202-b, 215[5], 216: A town board may delegate to a separate board of commissioners of a water … after public hearing, to authorize the purpose, it may delegate to the board of commissioners authority to conduct … board may authorize the purchase of the parcel and may delegate to the separate board of commissioners authority to …
https://www.osc.ny.gov/legal-opinions/opinion-88-9Otisco Fire District – Financial Activities (2025M-42)
… initiate corrective action. Pursuant to Section 181-b of New York State Town Law, a written corrective action plan …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/08/01/otisco-fire-district-financial-activities-2025m-42