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Aurora-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.pdfFranklinville Joint Fire District – Claims Processing (2017M-141)
Franklinville Joint Fire District – Claims Processing (2017M-141)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-fire-2017-franklinville-joint-district.pdfEast Bloomfield Fire District – Financial Operations (2017M-154)
East Bloomfield Fire District – Financial Operations (2017M-154)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-fire-2017-east-bloomfield-district.pdfNew Hyde Park Fire District - Payroll (2018M-165)
New Hyde Park Fire District - Payroll (2018M-165)
https://www.osc.ny.gov/files/local-government/audits/pdf/new-hyde-park-district.pdfComptroller DiNapoli Releases Municipal Audits
… his office completed audits of the Town of Dansville , North Queensbury Volunteer Fire Company , Town of Ripley and the Sauquoit Fire District No. 1 . “In today’s fiscal climate, budget …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-audits-0Ellenburg Center No. 15 Fire District – Internal Controls Over Financial Operations (2013M-103)
… evaluate the District’s controls over financial operations for the period January 1, 2011, to February 28, 2013. Background The District is a district corporation of the State, distinct and separate … District’s financial activities. The Board has not adopted a code of ethics or procurement and investment policies as …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/19/ellenburg-center-no-15-fire-district-internal-controls-over-financialCost-Saving Ideas: Capital and Repair Reserve Funds for Town or County Water and Sewer Districts
… When preparing your annual operating budget for a water or sewer district, consider setting aside money in a capital or repair … capital projects or certain repair costs. Planning today and saving incrementally can help reduce the financial impact …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-and-repair-reserve-funds-town-or-county-water-and-sewer-districtsOpinion 90-35
… bid the purchase of that commodity unless an exception to competitive bidding requirements is applicable. We are in … of your letter asking what monetary threshold applies to the purchase of fuel oil by a fire district. You state … by act of the Legislature or by local law adopted prior to September 1, 1953, all purchase contracts involving an …
https://www.osc.ny.gov/legal-opinions/opinion-90-35Jamesport Fire District - Gasoline Inventory (2019M-04)
… purchasing policy when procuring gasoline and obtain a vendor contract to ensure the price paid is accurate. …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/04/19/jamesport-fire-district-gasoline-inventory-2019m-04Centereach Fire District – Procurement (2016M-342)
… audit was to examine the District’s procurement practices for the period January 1, 2015 through June 30, 2016. …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/18/centereach-fire-district-procurement-2016m-342Opinion 2003-2
… it is determined by a majority vote of each board to make such proposal, each such board shall, within thirty days … that the authority to establish joint fire districts does not apply to coterminous town/villages because, by …
https://www.osc.ny.gov/legal-opinions/opinion-2003-2Virgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… $215,255 for the 2013 fiscal year. Key Findings The Board does not provide adequate oversight of District financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329Brookhaven Fire District – Procurement and Information Technology (2014M-339)
… and separate from the Town of Brookhaven, Suffolk County, in which it is located. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/brookhaven-fire-district-procurement-and-information-technology-2014m-339Halfmoon-Waterford Fire District No. 1 – Internal Controls Over Financial Operations (2013M-71)
… financial activities. The Treasurer did not provide accounting information to their independent public accountant (accountant) in a timely manner. As a result, the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/03/halfmoon-waterford-fire-district-no-1-internal-controls-over-financialJefferson County Soil and Water Conservation District – Internal Controls Over Selected Financial Operations (2014M-171)
… about $992,000 for the 2013 fiscal year. Key Findings The Assistant failed to provide the Board with budget-to-actual reports. The Assistant provided two versions of the 2011 budget and a … resulting in a potential conflict of interest. The Assistant was not provided with support for amounts billed or …
https://www.osc.ny.gov/local-government/audits/district/2015/04/17/jefferson-county-soil-and-water-conservation-district-internal-controls-overHenrietta FD – Audit Follow-Up (2021M-27-F)
… not effectively manage the District’s financial condition and presented budgets indicating the District needed to both … Results of Review It appears that the District has made some progress implementing corrective action. Of the four audit recommendations, two recommendations were partially implemented, and two …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/henrietta-fd-audit-follow-2021m-27-fDiNapoli: State's Fiscal Picture Has Improved, but Impact of Pandemic Revenue Losses Will Linger
… prospect of significant aid from the federal government, in his review of the Executive Budget for State Fiscal Year … “One year after the first case of COVID-19 was confirmed in New York, we continue to suffer unimaginable losses. Too … released a preliminary analysis of the Executive Budget in January. His full analysis of the Executive Budget …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-states-fiscal-picture-has-improved-impact-pandemic-revenue-losses-will-lingerOpinion 2000-3
… This opinion represents the views of the Office of the State Comptroller at the time it was … by law and is otherwise sufficient; (b) whether all the property and property owners within the proposed district or …
https://www.osc.ny.gov/legal-opinions/opinion-2000-3DiNapoli Audit: Drivers for Disabled New Yorkers Drove with Suspended Licenses; Racked up Hundreds of Violations, Including Speeding Through School Zones
… not ensured that the employees who transport clients in NYC drive safely and have valid driver's licenses, according … audit, which looked at vehicles assigned to the agency's NYC offices from April 1, 2015 through June 26, 2018 found: …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-audit-drivers-disabled-new-yorkers-drove-suspended-licenses-racked-hundreds-violationsDiNapoli Audit: Pre-K Special Education Provider Spent $2.5 Million in Unallowed Expenses
… Point. The full audit can be found at www.osc.state.ny.us/audits/allaudits/093016/14s64.pdf . Background There … misspent public funds. A comprehensive look at past audits is available online: …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-audit-pre-k-special-education-provider-spent-25-million-unallowed-expenses