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State Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … authorizing payment. Although payments appeared to be for district purposes, when checks are routinely disbursed … a significant risk that payments could be made in error or for unauthorized purposes. Town of Moira – Fiscal Oversight …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-1Bainbridge Fire District - Board Oversight (2018M-252)
… activities, the Board did not provide for an annual audit of these records. Key Recommendation Provide for an annual audit of the Treasurer’s records. District officials agreed with …
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)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that financial …
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)
… the Board ensured that the Treasurer properly accounted for cash receipts and disbursements for the period January 1, 2015 through July 20, 2016. … Board of Fire Commissioners. Budgeted appropriations for 2016 total $116,100. Key Finding District officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/09/30/hillside-fire-district-cash-receipts-and-disbursements-2016m-284Opinion 2006-2
… that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Procedural Requirements (procedures … 12 district, the proposed maximum amount of the water improvement to be constructed for the district must be stated … Under article 12-A, the proposed maximum amount of the improvement must be set forth in the notice of hearing (Town …
https://www.osc.ny.gov/legal-opinions/opinion-2006-2State Comptroller DiNapoli Releases Municipal Audits
… supported. They did not always enforce the adopted travel policy when approving $125,028 in travel expenditures. District officials made 107 purchases …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 90-39
… Tax Law, article 4, pertaining to exemptions; see also NY Const., art XVI, §1, prohibiting alteration or repeal of … delegated to the municipal corporation by the Legislature (NY Const., art XVI, §1; Sonmax v City of New York , 43 NY2d … §66) and does not have its own home rule authority (see NY Const, art IX). Therefore, the authorization for towns to …
https://www.osc.ny.gov/legal-opinions/opinion-90-39Fishers Island Waste Management District -- Purchasing (2015M-292)
… Purpose of Audit The purpose of our audit was to evaluate the District’s purchasing … Island Waste Management District is located in the Town of Southold in Suffolk County. The District, which is a district corporation of the State and is distinct and separate from the Town, is …
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)
… of $4.4 million as of December 31, 2017 or a balance in excess of 844 percent of the District’s average annual … Appendix B includes our comments on the issues raised in the Town’s response letter. … Determine whether the Town …
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)
… the Treasurer’s fiscal duties. Key Findings The Board did not provide adequate oversight of the Treasurer’s fiscal duties and could not explain why the bank balances presented on the … did not properly monitor the budget which contributed to the District exceeding its 2020 appropriations by $77,968. …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/01/21/ridge-fire-district-board-oversight-treasurers-fiscal-duties-2021m-165Town of Watertown Fire District – Procurement (2022M-155)
… used a competitive process to procure goods and services not subject to competitive bidding. Key Findings We examined … and found purchases totaling $179,903 (61 percent) were not competitively procured as required by the District’s … policy. As a result, the Board and District officials do not have assurance that goods and services are acquired at …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/town-watertown-fire-district-procurement-2022m-155Clarence Fire District – Purchasing (2016M-297)
… Purpose of Audit The purpose of our audit was to examine the District’s purchasing practices for the period January 1, … District is a district corporation of the State, distinct and separate from the Town of Clarence, in Erie County. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/04/clarence-fire-district-purchasing-2016m-297Opinion 88-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … may acquire real property on behalf of the district. You state that the parcel is needed for an anticipated … pumping, filtration and purification facilities. You also state that no town obligations would be used to finance the …
https://www.osc.ny.gov/legal-opinions/opinion-88-9Otisco Fire District – Financial Activities (2025M-42)
… to the Board? Audit Period January 1, 2023 – February 4, 2025 Understanding the Program The Board is responsible for …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/08/01/otisco-fire-district-financial-activities-2025m-42Montezuma Fire District No. 1 - Board Oversight (2018M-54)
Montezuma Fire District No. 1 - Board Oversight (2018M-54)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-fire-2018-montezuma-district-1.pdfFort Hunter Fire District – Capital Reserve Funds (2022M-202)
audit, Fort Hunter, fire district, capital reserve funds
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/fort-hunter-fire-district-2022-202.pdfCity of Batavia – Business Improvement District (2017M-283)
City of Batavia – Business Improvement District (2017M-283)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-city-2018-batavia.pdfTown of Hartwick – Water District Operations (2017M-250)
Town of Hartwick – Water District Operations (2017M-250)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-town-2018-hartwick.pdfAurora-Colden Fire District No. 6 – Financial Activity (2017M-208)
Aurora-Colden Fire District No. 6 – Financial Activity (2017M-208)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-fire-2017-aurora-colden-district-6.pdf