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State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of East Hampton Housing Authority , Eggertsville Fire District , Mastic Beach Fire District , Town of Moira , Town of Oxford and the Town of Somerset . "In today's fiscal climate, budget transparency and …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… , Town of Athens , Baldwin Fire District , Beaver Dams Volunteer Fire Company , Clinton County , Town of Frankfort … district policies and the credit card policy Beaver Dams Volunteer Fire Company, Inc. – Financial Activities (Chemung … District Town of Athens Baldwin Fire District Beaver Dams Volunteer Fire Company Clinton County Town of Frankfort and …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-municipal-auditsOpinion 88-9
… of commissioners, the town board is required to cause a map and plan of the proposed improvement, together with an … by the State of New York (Town Law, §202-b[1]). When the map, plan and estimate have been completed, the town board …
https://www.osc.ny.gov/legal-opinions/opinion-88-9Otisco Fire District – Financial Activities (2025M-42)
… – February 4, 2025 Understanding the Program The Board is responsible for the general management and control of … $130,435 were not approved by the Board prior to payment. 26 claims totaling $19,479 lacked adequate supporting … to our brochure, Responding to an OSC Audit Report , which you received with the draft audit report. We encourage the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/08/01/otisco-fire-district-financial-activities-2025m-42Opinion 2003-2
… Stecich, Esq., Attorney at Law Village/Town of Mount Kisco 1 See former County Law §38. 2 Because these provisions …
https://www.osc.ny.gov/legal-opinions/opinion-2003-2Financial Toolkit for Local Officials
… Local government and school district leaders are faced with …
https://www.osc.ny.gov/local-government/financial-toolkitOpinion 90-35
… a political subdivision will spend in the aggregate over $5,000 for the purchase of fuel oil during a fiscal year, the … a fire district. You state that the district has budgeted $5,000 for fuel oil and usually does not expend over $5000 for … districts, within the county (see also County Law, §408-a[2]). In determining whether it may be reasonably anticipated …
https://www.osc.ny.gov/legal-opinions/opinion-90-35Cost-Saving Ideas: Capital and Repair Reserve Funds for Town or County Water and Sewer Districts
… district, consider setting aside money in a capital or repair reserve fund to be used for future capital projects or certain repair costs. Planning today and saving incrementally can … creation of a "specific" capital reserve fund. Establish a Repair Reserve Fund A repair reserve fund may be used for …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-and-repair-reserve-funds-town-or-county-water-and-sewer-districtsState Comptroller DiNapoli Releases Municipal Audits
… unable to locate seven of 50 assets totaling $7,360. Scuba gear worth $119,523 was not adequately monitored or … not provide adequate oversight of authority operations. As a result, budgets were not entered into the financial system … were not accurate. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-0IV.4.E Grants and Public Assistance – IV. Accounting Codes - Uses and Descriptions
… assistance to (or on behalf of) individuals, annuities {Blind Veterans, Gold Star}, and unemployment benefits. The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4e-grants-and-public-assistanceHelping Hands School – Compliance With the Reimbursable Cost Manual
… June 30, 2014, we determined Helping Hands reported $26 in non-personal service costs on its CFR that did not comply …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/helping-hands-school-compliance-reimbursable-cost-manualForms and Templates
… Analysis of Monthly Cash Receipts and Disbursements [pdf] Analysis of Monthly Disbursements and Debt Services … Charter Template [pdf] BOCES Annual Report Certification Form [pdf] Conflict of Interest Poster [pdf] Debt Statements: … 125,000 inhabitants according to the 1960 federal census - Form AC970 [pdf] For use by all fire districts - Form AC971 …
https://www.osc.ny.gov/local-government/required-reporting/forms-and-templatesTheresa 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-60Middle Island Fire District – Budgeting Practices (2013M-93)
… of Audit The purpose of our audit was to examine the District’s budgeting practices for the period January 1, … to November 30, 2012. Background The Middle Island Fire District is located in the Town of Brookhaven in Suffolk County. The District is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/middle-island-fire-district-budgeting-practices-2013m-93Fairview Fire District – Procurement and Claims Audit (2025M-75)
… support that the District procured a $1.2 million ladder truck in the most cost-effective manner. Did not seek …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/fairview-fire-district-procurement-and-claims-audit-2025m-75Monticello Joint Fire District – Fiscal Operations (2017M-80)
Monticello Joint Fire District Fiscal Operations 2017M80
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80State Comptroller DiNapoli Releases Municipal Audits
… Village of Coxsackie – Treasurers’ Records and Reports (Greene … approved by the entire board prior to payment. The lack of a proper audit of claims increased the risk that claims for inappropriate …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-releases-municipal-audits-0Brooktondale Fire District – Purchases and Disbursements (2021M-18)
… Board of Fire Commissioners (Board) ensured purchases and disbursements were proper and supported. Audit Results District officials ensured the purchases and disbursements we examined were proper and supported. We … Board of Fire Commissioners Board ensured purchases and disbursements were proper and supported …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/14/brooktondale-fire-district-purchases-and-disbursements-2021m-18Opinion 2000-3
… establishing or extending a district pursuant to articles 12 or 12-A of the Town Law, irrespective of whether the … for that type of district. 1 If the State Comptroller's approval is required and is granted, a further order …
https://www.osc.ny.gov/legal-opinions/opinion-2000-3Model Code of Ethics for Local Governments - Frequently Asked Questions
… Print PDF Version Must all provisions of the Model Code of Ethics for Local Governments (“Model Code”) be adopted by municipalities within New York State? No. The Model Code is intended to be a guide for a municipality to develop … Model Code of Ethics for Local Governments Frequently Asked …
https://www.osc.ny.gov/local-government/publications/model-code-ethics-local-governments-frequently-asked-questions