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South 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-155Hamlin 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-109Franklin 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-20Opinion 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 The opinion may no longer represent those views if, among other things, there have been subsequent court …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-fEast Brentwood Fire District – Control Environment and Expenditures (2015M-112)
… County, in which it is located. The District is governed by an elected five-member Board of Fire Commissioners. It has … Key Recommendations Address audit recommendations provided by the independent auditor. Review public notices for …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/14/east-brentwood-fire-district-control-environment-and-expenditures-2015m-112Carthage-Wilna Fire District – Internal Controls Over Financial Operations (2013M-191)
… and investment policies and a code of ethics, as required by statute, and has ensured that procedures for financial … to pay other bills prior to audit that are not allowed by Town Law. For example, the Board approved the payment of … that all claims, other than those exceptions allowed by Town Law, are audited and approved by the Board before the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/carthage-wilna-fire-district-internal-controls-over-financial-operationsFishers Island Ferry District – Financial Operations (2016M-156)
… in Suffolk County. The District was created in 1947 by an act of the State Legislature, known as the Ferry District Enabling Act. The District is governed by an elected five-member Board of Commissioners. Budgeted … Key Findings Time and attendance records are not submitted by all employees, and neither employees nor managers are …
https://www.osc.ny.gov/local-government/audits/district/2016/08/12/fishers-island-ferry-district-financial-operations-2016m-156Opinion 91-8
… would not have a contractual interest prohibited by article 18 of the General Municipal Law if he or she purchased bonds issued by the district. 32 Opns St Comp No. 1976, p 80 superseded to … interest if he or she were to purchase bonds to be issued by the district. In this instance, the secretary-treasurer …
https://www.osc.ny.gov/legal-opinions/opinion-91-8Opinion 95-9
… concerning a length of service award program established by a fire district pursuant to article 11-A of the General … activities, in accordance with a system established by the sponsor ( id .). General Municipal Law, §217(c) … entities. A fire district is a public corporation governed by a board of commissioners (Town Law, §§174, 176; General …
https://www.osc.ny.gov/legal-opinions/opinion-95-9East Clinton Fire District – Internal Controls Over Financial Operations (2012M-194)
… April 30, 2012. Background The East Clinton Fire District is located in the Town of Clinton, in Dutchess County. The District is governed by an elected five-member Board of Fire … may be necessary, to ensure that the Secretary-Treasurer is a duly selected and qualified public officer, rather than …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/04/east-clinton-fire-district-internal-controls-over-financial-operationsCaton No. 1 Fire District – Financial Oversight (2013M-262)
… 2012. The Treasurer failed to prepare and submit the 2012 AUD and did not file the 2011 AUD in a timely manner. Our review of all the cash … audit. Ensure that the Treasurer prepares and files the AUD in a timely manner. Ensure that all District claims are …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/caton-no-1-fire-district-financial-oversight-2013m-262Comptroller DiNapoli Releases Municipal Audits
… State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Town of Champion Great Bend … District and the Village of Woodsburgh . “In today’s fiscal climate, budget transparency and accountability for … and cross-checking their records with the monthly treasurer’s report. Jefferson County Soil and Water …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-2West Hempstead Water District – Life Insurance (2016M-393)
… Background The West Hempstead Water District is located in the Town of Hempstead in Nassau County and serves a portion of the Town. The … by an elected three-member Board of Commissioners. In 2015, revenue totaled approximately $4.1 million and …
https://www.osc.ny.gov/local-government/audits/district/2017/03/03/west-hempstead-water-district-life-insurance-2016m-393West Seneca Fire District #4 – Procurement (2020M-52)
… [read complete report - pdf] Audit Objective Determine if District officials are obtaining competitive pricing in compliance with the District’s procurement policy and General Municipal Law …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/18/west-seneca-fire-district-4-procurement-2020m-52Financial Report on School Districts - Fiscal Years Ended 2005
Financial Report on School Districts - Fiscal Years Ended 2005
https://www.osc.ny.gov/files/local-government/publications/pdf/finschools.pdfFiscal Stress Monitoring System – 2023-24 School Districts in Stress
Fiscal Stress Monitoring System – 2023-24 School Districts in Stress
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/2024-schools-stressed.pdfBrighter Choice Charter School for Boys - Payroll (2018M-139)
Brighter Choice Charter School for Boys - Payroll (2018M-139)
https://www.osc.ny.gov/files/local-government/audits/pdf/brighter-choice-charter-boys.pdfDivision of Local Government and School Accountability Contact Information
Division of Local Government and School Accountability Contact Information
https://www.osc.ny.gov/files/local-government/pdf/regional-directory.pdf