Search
Opinion 88-56
… of firm doing business with district) -- Exceptions (remuneration and duties exception) GENERAL MUNICIPAL LAW, … as an officer or employee of a corporation if (1) the remuneration of such employment will not be directly affected … receive commissions. This suggests that the commissioner's remuneration with the firm would not be directly affected as …
https://www.osc.ny.gov/legal-opinions/opinion-88-56Opinion 96-24
… You ask whether the fire district may include in future years' budgets an amount approximately equal to the previous … to referendum requirements (General Municipal Law, §6-g[7]). On the other hand, there are no referendum requirements … referendum requirements (General Municipal Law, §6-g[7]). Accordingly, a fire district board of commissioners may …
https://www.osc.ny.gov/legal-opinions/opinion-96-24Opinion 96-10
… fund prohibited) GENERAL MUNICIPAL LAW, §6-g: A fire district board of commissioners may not authorize the … unexpended balance of a capital reserve fund into the fire district's general fund. It may, however, authorize a … General Municipal Law, §6-g(8). You ask whether a fire district, subject to voter approval, may transfer the …
https://www.osc.ny.gov/legal-opinions/opinion-96-10Financial Toolkit for Local Officials
Local government and school district leaders are faced with unprecedented challenges in the wake of the pandemic including simultaneously managing the public health response and the budgetary impacts of the financial crisis
https://www.osc.ny.gov/local-government/financial-toolkitDiNapoli: Wallkill Fire District Board Chair Charged with Stealing $240,000
… The chairman of the Wallkill Fire District’s Board of Fire Commissioners was charged this … State Comptroller Thomas P. DiNapoli and Ulster County District Attorney Holley Carnright announced. Michael …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-wallkill-fire-district-board-chair-charged-stealing-240000State Comptroller DiNapoli Releases Municipal Audits
… office completed audits of Franklin Square and Munson Fire District, Greater Syracuse Property Development Corporation, … of Mayfield, Village of Newport and the Wassaic Fire District. "In today’s fiscal climate, budget transparency and …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-auditsSlaterville Springs Fire District – Internal Controls Over Financial Operations (2013M-315)
… from the Town of Caroline and the County of Tompkins in which it is located. The Board of Fire Commissioners, … and comparisons. For example, it did not contain activity in the equipment purchase savings account or …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/slaterville-springs-fire-district-internal-controls-over-financialSouth Fallsburg Fire District – Internal Controls Over Financial Operations (2013M-181)
… of Audit The purpose of our audit was to determine if the District established adequate controls to ensure that … was properly recorded and reported and to safeguard District moneys for the period January 1, 2012, to May 13, …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/13/south-fallsburg-fire-district-internal-controls-over-financial-operationsCircleville Fire District – Board Oversight (2013M-343)
… August 18, 2013. Background The Circleville Fire District is located in the Town of Wallkill in Orange County. An … expense. Ensure that the District credit card policy is enforced. Adopt an online banking policy and enter into a …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/circleville-fire-district-board-oversight-2013m-343Richford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… pdf] Audit Objective Determine whether the Richford Fire District (District) Board of Commissioners (Board) established adequate … corrective action. … Determine whether the Richford Fire District District Board of Commissioners Board established …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55Town of Brownville Joint Fire District - Board Oversight (2018M-207)
… and approved by the Board. The District used debit cards to make purchases totaling approximately $14,000. The Board … by law. Certain Treasury duties were improperly assigned to a professional service provider and third-party vendors (vendors) had access to District bank accounts to withdraw electronic payments. …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/01/25/town-brownville-joint-fire-district-board-oversight-2018m-207East Bloomfield Fire District – Financial Operations (2017M-154)
… Board of Commissioners provided adequate oversight of the District’s financial operations to ensure that assets are … February 23, 2017. Background The East Bloomfield Fire District is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/17/east-bloomfield-fire-district-financial-operations-2017m-154Slate Hill Fire District – Procurement and Claims Processing (2021M-105)
… - pdf ] Audit Objective Determine whether the Slate Hill Fire District’s (District) Board ensured that goods and … five vendors totaling $273,497. Did not obtain written quotes for eight purchases totaling $113,399. Paid 113 food …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/12/29/slate-hill-fire-district-procurement-and-claims-processing-2021m-105Delhi Joint Fire District – Cash Receipts and Disbursements (2020M-142)
… Board did not properly audit claims and: A cash receipts log is not maintained and the Treasurer’s records are not … someone other than the Treasurer to maintain a receipt log to verify that money collected has been deposited. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/delhi-joint-fire-district-cash-receipts-and-disbursements-2020m-142Otisco Fire District – Financial Operations (2016M-415)
… the Board had adequate financial management procedures in place to annually report the District’s financial … the State, distinct and separate from the Town of Otisco in Onondaga County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/17/otisco-fire-district-financial-operations-2016m-415Islip Fire District – Disbursements (2020M-9)
… disbursements were made in compliance with New York State General Municipal Law and the District’s policies. Key … disbursements were made in compliance with New York State General Municipal Law and the Districts policies …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9Chestertown Fire District – Claims Processing (2016M-387)
… Purpose of Audit The purpose of our audit was to determine whether claims were adequately supported, properly authorized and approved prior to payment and for valid District purposes for the period … documentation. Resolutions that the Board passed to approve claims for payment did not include information …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/24/chestertown-fire-district-claims-processing-2016m-387Eaton No. 1 Fire District – Board Oversight (2024M-4)
… The Board of Fire Commissioners (Board) did not: Ensure basic accounting records were maintained or that it received …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4State Comptroller DiNapoli Releases Audits
… generally meeting its obligations for ensuring that grant funds are appropriately allocated, auditors did identify …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-auditsOpinion 2000-12
… governing board of each county, city, town, village and school district to adopt a code of ethics setting forth for the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-12