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Town 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)
… adequate oversight of the Treasurer’s fiscal duties and could not explain why the bank balances presented on the … We also found: Adequate monthly reports were not prepared and shared with the Board. Bank reconciliations were not … discrepancy between the District’s accounting records and bank statements. The budget was not entered into the …
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)
… 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-155Clarence 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-42Comptroller DiNapoli Releases Municipal Audits
… State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Town of Dansville , North … 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)
… at the credit union. The former Treasurer did not complete monthly bank reconciliations during the period January 1, … 2011, through June 30, 2012, and the 2011 annual financial report filed with OSC was not accurate. The current Treasurer has completed monthly bank reconciliations beginning in August 2012 and is …
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
… of such expenses on your annual budget. Establishing and funding allowable reserve funds for a specific intended … by law to be paid into any other fund or account. Review Legal Requirements Reserve fund statutes generally provide … purpose for the fund. We encourage you to consult with legal counsel because of the legal requirements related to …
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
… of for fuel oil) GENERAL MUNICIPAL LAW, §103: If it is known or may be reasonably anticipated that a political … is applicable. We are in receipt of your letter asking what monetary threshold applies to the purchase of fuel oil … v City of Binghamton , 26 AD2d 710, 271 NYS2d 507, affd 20 NY2d 808, 284 NYS2d 702; Lance v City of New York , 88 …
https://www.osc.ny.gov/legal-opinions/opinion-90-35Montezuma 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.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.pdfJamesport Fire District - Gasoline Inventory (2019M-04)
… officials adequately account for and safeguard the gasoline inventory. Key Findings The delivery and use of gasoline has not been monitored or reconciled leading to unaccounted for gasoline with a value of about $930. Because officials did …
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)
… the District’s procurement practices for the period January 1, 2015 through June 30, 2016. Background The …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/18/centereach-fire-district-procurement-2016m-342