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Otisco Fire District – Financial Operations (2016M-415)
… management procedures in place to annually report the District’s financial activity, review monthly reports and ensure District audit requirements were met for the period January …
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)
… with New York State General Municipal Law and the District’s policies. Key Findings The Board: Made an … payment for 118 purchases totaling $38,563 made on District credit cards that did not have sufficient supporting … policy when approving $125,028 in travel expenditures. District officials: Made 107 purchases totaling $163,233 …
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)
… authorized and approved prior to payment and for valid District purposes for the period January 1, 2015 through July 31, 2016. Background The Chestertown Fire District is a district corporation of the State, distinct and …
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)
… Audit Objective Determine whether the Eaton No. 1 Fire District (District) officials adequately monitored financial activity … corrective action. … Determine whether the Eaton No 1 Fire District District officials adequately monitored financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4Opinion 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-2000-12United HealthCare – Overpayments for Services Provided by Long Island Bone and Joint, LLP
… costs, and if so, to quantify the overpayments made by United HealthCare resulting from this practice. The audit … through October 31, 2015. Background The New York State Health Insurance Program (NYSHIP) provides health insurance … New York State Department of Civil Service contracts with United HealthCare (United) to process and pay medical claims …
https://www.osc.ny.gov/state-agencies/audits/2017/03/01/united-healthcare-overpayments-services-provided-long-island-bone-and-joint-llpEmpire BlueCross BlueShield – Controls Over Payments for Special Items
… to further enhance its reviews of special item payments by incorporating steps and techniques that result in …
https://www.osc.ny.gov/state-agencies/audits/2017/06/22/empire-bluecross-blueshield-controls-over-payments-special-itemsDiNapoli: Fairport Audits Reveal Unauthorized Practices for Economic Development Agencies
… The Town of Perinton and the Fairport Central School District may not be equitably compensated for the loss of …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-fairport-audits-reveal-unauthorized-practices-economic-development-agenciesState Comptroller DiNapoli Releases Audits
… million active and retired state, local government, and school district employees, and their dependents. The Empire Plan is …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… costs. State Education Department: Hagedorn Little Village School, Compliance with the Reimbursable Cost Manual … year ended June 30, 2015, the personal service costs the school reported for reimbursement that auditors tested were … $10,040 in other than personal service costs the school reported that did not comply with SED's requirements …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-auditsOpinion 90-57
… and (2) whether the board of fire commissioners of a fire district must obtain voter approval before making payments … departments or fire companies located in a fire protection district of such political subdivision, there shall be a … subdivision" means a county, city, town, village or fire district (see General Municipal Law, §216[1],[2]; Volunteer …
https://www.osc.ny.gov/legal-opinions/opinion-90-57DiNapoli Announces Elliott Auerbach to Oversee Local Government Division
… comptroller for the Division of Local Government and School Accountability. Auerbach will head the division … for monitoring the finances of local governments and school districts. He will manage auditing and budget reviews, … comptroller for the Division of Local Government and School Accountability …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-announces-elliott-auerbach-oversee-local-government-divisionOrleans County – Department of Social Services (2012M-222)
… care was only provided when the client was at work or school because DSS does not require individuals to submit … for all clients. Require clients to provide work and/or school schedules in order to ensure that individuals are only …
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222Opinion 97-19
… CONFLICTS OF INTEREST -- Insurance Transactions (fire district treasurer as officer and stockholder of insurance … MUNICIPAL LAW, §§800(3), 801, 803; TOWN LAW, §177: A fire district treasurer who is an officer and stockholder of an insurance agency with which the fire district contracts has an interest in the contract. The …
https://www.osc.ny.gov/legal-opinions/opinion-97-19Opinion 96-19
… (joint acquisition of real property by town and fire district for construction purposes) TOWNS -- Powers and Duties (joint purchase with fire district of real property and construction of building for … LAW, §§64(2), 81(1)(c), 176(14), 220(3): A town and a fire district located therein may, pursuant to General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-96-19Opinion 88-22
… DISTRICTS -- Construction (inclusion of park facilities as district expenses) PARK DISTRICTS -- Use (restrictions on … possibility of obtaining state and federal aid for a sewer district project may not be included as part of the cost of the district. TOWN LAW, §§81, 220: Under certain limited …
https://www.osc.ny.gov/legal-opinions/opinion-88-22Schuyler Lake Fire District – Financial Activities (2022M-191)
audit, fire district, schuyler lake
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/schuyler-lake-fire-district-2022-191.pdfWest Webster Fire District – Financial Management (2023M-23)
audit, west webster, fire district
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/west-webster-fire-district-2023-23.pdfBellevue Fire District #9 – Procurement (2018M-5)
Bellevue Fire District #9 – Procurement (2018M-5)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-fire-2018-bellevue-district-9.pdfMidway Fire District – Internal Controls Over Financial Operations (2012M-210)
… of our audit was to evaluate internal controls over the District’s financial operations for the period January 1, 2011, to August 31, 2012. Background The District is a district corporation of the State, distinct and separate from …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/18/midway-fire-district-internal-controls-over-financial-operations-2012m-210