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Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … the highway superintendent with bonuses totaling $1,200 for services already rendered. Further, the board … to use $6,000 in proceeds from the sale of town scrap metal to fund parties. North Queensbury Volunteer Fire …
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)
… expectations for District operations. For example, the Treasurer was unaware of where she is authorized to deposit … certificates of deposits at the credit union. The former Treasurer did not complete monthly bank reconciliations … report filed with OSC was not accurate. The current Treasurer has completed monthly bank reconciliations …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/19/ellenburg-center-no-15-fire-district-internal-controls-over-financialBeekmantown Fire District No. 1 – Investment Program (2025M-69)
… officials develop and manage a comprehensive investment program? Audit Period January 1, 2023 – January 31, 2025 … Understanding the Audit Area A comprehensive investment program helps ensure that officials operate within the … oversight and accountability. A comprehensive investment program includes a written investment policy that can provide …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-investment-program-2025m-69Opinion 91-51
… Systems v O'Rourke , 134 Misc 2d 45, 509 NYS2d 988, 994, mod on other grounds 131 AD2d 650, 516 NYS2d 903, mod on other grounds 129 AD2d 76, 516 NYS2d 940). You have …
https://www.osc.ny.gov/legal-opinions/opinion-91-51State Agencies Bulletin No. 2431
… in the title of Special Education Assistant at the NYS School for the Blind (NYSSB) and NYS School for the Deaf (NYSSD). Affected Employees: Employees … commencing on 09/01/2025 for the Fiscal Year 2025-2026 School Year. Eligibility Criteria: NYSSD American Sign …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2431-new-brailleamerican-sign-language-proficiency-stipends-eligibleState Agencies Bulletin No. 2431.1
… in the title of Special Education Assistant at the NYS School for the Blind (NYSSB) and NYS School for the Deaf (NYSSD). Affected Employees: Employees … commencing on 09/01/2025 for the Fiscal Year 2025-2026 School Year. Eligibility Criteria: NYSSD American Sign …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/24311-new-brailleamerican-sign-language-proficiency-stipends-eligibleFishers Island Waste Management District -- Purchasing (2015M-292)
… contract to a vendor who does not submit the lowest bid or quote. …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/fishers-island-waste-management-district-purchasing-2015m-292Ridge Fire District – Board Oversight of Treasurer’s Fiscal Duties (2021M-165)
… report - pdf ] Audit Objective Determine whether the Ridge Fire District (District) Board of Fire Commissioners … Determine whether the Ridge Fire District District Board of Fire Commissioners …
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)
… Determine whether the Town of Watertown Fire District District Board of Fire Commissioners Board used a …
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)
… of Audit The purpose of our audit was to examine the District’s purchasing practices for the period January 1, … 2015 through June 21, 2016. Background The Clarence Fire District is a district corporation of the State, distinct and separate from … Clarence Fire District Purchasing 2016M297 …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/04/clarence-fire-district-purchasing-2016m-297Town of Shawangunk - Sewer District Charges (2018M-122)
… rates charged to DOCCS for sewer services. Charged sewer district (District) users more than was necessary. District users, including outside users, paid $2.1 million …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-shawangunk-sewer-district-charges-2018m-122Middlesex Fire District – Procurement (2025M-135)
… back to January 1, 2022 to review the purchase of a tanker truck. Understanding the Audit Area A board of fire … made a payment of $157,992 toward the purchase of a tanker truck. Audit Summary District officials did not ensure the … to competitive bidding applied when procuring a new tanker truck. Additionally, officials did not follow the procurement …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/middlesex-fire-district-procurement-2025m-135Thurston Fire District – Financial Activity (2016M-430)
… for the period January 1, 2015 through November 14, 2016. Background The Thurston Fire District is a district …
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)
… 2015 through July 20, 2016. Background The Hillside Fire District is a district corporation of the State, distinct and separate from the Town of Rhinebeck in Dutchess County. The District is governed by an elected five-member Board of Fire … Hillside Fire District Cash Receipts and Disbursements 2016M284 …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/09/30/hillside-fire-district-cash-receipts-and-disbursements-2016m-284Bainbridge Fire District - Board Oversight (2018M-252)
… records and reports accurately and properly accounted for all financial activities, the Board did not provide for an annual audit of these records. Key Recommendation Provide for an annual audit of the Treasurer’s records. District …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/02/08/bainbridge-fire-district-board-oversight-2018m-252Opinion 91-8
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Powers and Duties … of executing the district's bonds and issuing checks for the payment of principal and interest, and has no other … or approve payments thereunder; (b) audit bills or claims under the contract; or (c) appoint an officer or employee who …
https://www.osc.ny.gov/legal-opinions/opinion-91-8Halfmoon-Waterford Fire District No. 1 – Internal Controls Over Financial Operations (2013M-71)
… January 1, 2011, to January 31, 2013. Background The District is a district corporation of the State, distinct and separate from … of five elected members and is responsible for the District’s overall financial management. The District’s …
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)
… The Jefferson County Soil and Water Conservation District provides services and funds projects related to the … It is governed by a seven-member Board of Directors. District expenditures totaled about $992,000 for the 2013 … budget, if any, was the official Board-adopted budget. The District entered into an agreement to provide forestry …
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)
… in over 39 square miles. The elected five-member Board is responsible for the general management and control of … who acts as the District’s chief fiscal officer and is responsible for receiving and maintaining custody of and …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/henrietta-fd-audit-follow-2021m-27-fBrookhaven Fire District – Procurement and Information Technology (2014M-339)
… procedures for granting, changing and terminating access rights to the District’s financial system. The Board has not … procedures for granting, changing and terminating access rights to the financial system. Ensure that each financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/brookhaven-fire-district-procurement-and-information-technology-2014m-339