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Opinion 98-21
… This opinion represents the views of the Office of the State Comptroller at the time … with a private ambulance company to provide advanced life support services on a town-wide basis, a fire district has no authority to enter into a contract with a private …
https://www.osc.ny.gov/legal-opinions/opinion-98-21Middle Island Fire District – Budgeting Practices (2013M-93)
… January 1, 2011, to November 30, 2012. Background The Middle Island Fire District is located in the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/middle-island-fire-district-budgeting-practices-2013m-93Theresa Fire District – Board Oversight and Financial Management (2021M-60)
… on historic trends. Develop and adopt financial plans for maintaining a reasonable level of fund balance. District …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/18/theresa-fire-district-board-oversight-and-financial-management-2021m-60Monticello 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-80Eaton No. 1 Fire District – Board Oversight (2024M-4)
Determine whether the Eaton No. 1 Fire District (District) officials adequately monitored financial activity and ensured appropriate records and reports were maintained.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/eaton-number-one-fire-district-2024-4.pdfSouth Butler Fire District – Board Oversight of Financial Operations (2020M-155)
Determine whether the South Butler Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of the District’s financial operations.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/south-butler-fire-district-2020-155.pdfStamford-Harpersfield-Kortright Fire District – Financial Activities (2020M-123)
Determine whether the Stamford-Harpersfield-Kortright Fire District (District) Board of Fire Commissioners (Board) established adequate controls over financial activities to safeguard assets.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/stamford-harpersfield-kortright-2020-123.pdfArlington Fire District – Station Number 5 Renovation (2022M-54)
Determine whether Arlington Fire District (District) officials used competitive methods to renovate Arlington Station 5 and appropriately disclosed interests in leasehold agreements.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/arlington-fire-district-2022-54.pdfLaurens Fire District – Financial Activities (2021M-43)
Determine whether the Laurens Fire District (District) Board of Fire Commissioners (Board) established adequate controls over financial activities to safeguard assets.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/laurens-fire-district-2021-43.pdfComptroller 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
… 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-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-1Bainbridge 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-284Opinion 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-2006-2Opinion 91-9
… Vol. 1, Statutes, §97; see also Block v Sprague , 285 NY 69; People v Tremaine , 281 NY 1; Pryor v City of Rochester , 166 NY 548). Considering …
https://www.osc.ny.gov/legal-opinions/opinion-91-9State 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-90-39Fishers 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-292