Search
Opinion 89-28
… capacity); (payment of the cost of preparing a general map, plan, and report); (of preliminary study) WATER … on behalf of an existing or proposed town improvement district, the existing district, or the proposed district, when established, must …
https://www.osc.ny.gov/legal-opinions/opinion-89-28Comptroller DiNapoli Releases Municipal Audits
New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Town of Champion Great Bend Fire District Chenango County Jefferson County Soil and Water Conservation District and the Village of Woodsburgh
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-2East Clinton Fire District – Internal Controls Over Financial Operations (2012M-194)
… Key Findings District officials improperly made gifts and non-interest bearing loans of public moneys to … legal advisor about seeking reimbursement of previous gifts and loans made with public moneys. Take steps, as may …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/04/east-clinton-fire-district-internal-controls-over-financial-operationsCaton No. 1 Fire District – Financial Oversight (2013M-262)
… audit was to examine the Districts’ financial operations for the period January 1, 2012 through July 12, 2013. … $270,000 or 169 percent of the budgeted appropriations for 2013. The Board has not adopted an investment policy as … as performing an annual audit of her records and reports for 2011 and 2012. The Treasurer failed to prepare and submit …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/caton-no-1-fire-district-financial-oversight-2013m-262Fishers Island Ferry District – Financial Operations (2016M-156)
… 2015 totaled approximately $4.5 million. Key Findings Time and attendance records are not submitted by all employees, and neither employees nor managers are required to sign and certify that the hours reported on the time cards are …
https://www.osc.ny.gov/local-government/audits/district/2016/08/12/fishers-island-ferry-district-financial-operations-2016m-156Carthage-Wilna Fire District – Internal Controls Over Financial Operations (2013M-191)
… 2013. Background The Carthage-Wilna Fire District, located in Jefferson County, is a district corporation of the State, … the Board, the annual financial report is filed with OSC in a timely manner, and the Secretary-Treasurer’s records are …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/carthage-wilna-fire-district-internal-controls-over-financial-operationsEast Brentwood Fire District – Control Environment and Expenditures (2015M-112)
East Brentwood Fire District Control Environment and Expenditures 2015M112
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/14/east-brentwood-fire-district-control-environment-and-expenditures-2015m-112Plainville Fire District - Audit Follow Up (2021M-31-F)
… a fund balance policy or develop multiyear financial and capital plans. Ensure the Treasurer filed annual financial … operations, including controls for wire transfers, online banking, investments, procurement, travel and … partially implemented three, and did not implement one. Until all recommendations are implemented, the Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/03/plainville-fire-district-audit-follow-2021m-31-fFranklin Square and Munson Fire District – Non-Firefighting Vehicles (2017M-20)
Franklin Square and Munson Fire District NonFirefighting Vehicles 2017M20
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/franklin-square-and-munson-fire-district-non-firefighting-vehicles-2017m-20Town of Cochecton - Fund Balance Management and Multiyear Planning (2018M-208)
… district expenditures will exceed the amounts budgeted by 41 percent and the fund will end 2018 with a budgetary … As a result, the sewer district will require advances from the general fund totaling at least $41,506 to fund operations through year-end. Although the …
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-cochecton-fund-balance-management-and-multiyear-planning-2018m-208Brewster-Southeast Joint Fire District - Recordkeeping and Procurement (2018M-86)
… Key Findings Accounting records were not accurate as of December 31, 2017. Cash accounts were incorrectly … 45 general ledger accounts did not comply with the Office of the State Comptroller’s (OSC) uniform system of accounts for fire districts. 1 District officials did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/03/brewster-southeast-joint-fire-district-recordkeeping-and-procurement-2018mPlainville Fire District – Board Oversight (2021M-91)
… Ensure the Treasurer filed annual financial reports, for 2018 through 2020. Ensure the Treasurer’s records were …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/01/plainville-fire-district-board-oversight-2021m-91Norfolk Fire District – Board Oversight (2022M-109)
… of Fire Commissioners (Board) conducted proper audits and ensured that annual financial reports were filed timely. Key Findings The Board did not audit and approve all claims prior to payment, annually audit the Treasurer’s records and ensure the Treasurer filed annual financial reports …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/30/norfolk-fire-district-board-oversight-2022m-109Cayuga County Soil and Water Conservation District – Financial Condition (2020M-91)
… Determine whether Cayuga County Soil and Water Conservation District District officials effectively managed the Districts …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-financial-condition-2020m-91South Butler Fire District – Board Oversight of Financial Operations (2020M-155)
… Determine whether the South Butler Fire District District Board of Fire Commissioners Board provided …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/30/south-butler-fire-district-board-oversight-financial-operations-2020m-155Greenville Fire District - Fixed Assets (2019M-223)
… could have been sold or traded in to help offset the cost of new equipment purchases totaling $124,880. Twenty pieces of equipment purchased during the audit period totaling over …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/02/28/greenville-fire-district-fixed-assets-2019m-223Hamlin Morton Walker Fire District – Financial Management (2023M-67)
… the Hamlin Morton Walker Fire District (District) Board of Fire Commissioners (Board) and officials effectively … fund balance declined by $676,641 (66 percent). As of December 31, 2022, unrestricted fund balance was $34,092, which was less than 4 percent of the 2023 appropriations. The Board did not adopt realistic …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/08/18/hamlin-morton-walker-fire-district-financial-management-2023m-67North Patchogue Fire District – Fuel Inventory and Cash Disbursements (2015M-81)
… and timely audit of all claims before the Treasurer makes payment. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/17/north-patchogue-fire-district-fuel-inventory-and-cash-disbursements-2015mGreenville Fire District #1 – Board Oversight (2014M-376)
… Purpose of Audit The purpose of our audit was to examine internal controls over the District’s financial operations for the period January 1, … and did not contain itemized vouchers. The Treasurer does not provide budget status reports to the Board and there …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/greenville-fire-district-1-board-oversight-2014m-376Arkville Fire District – Internal Controls Over Financial Activities (2015M-65)
… and separate from the Town of Middletown, and is located in Delaware County. The District is governed by an elected … abstracts to verify that prior approved claims were in fact paid as directed. Although the Board members were …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/03/arkville-fire-district-internal-controls-over-financial-activities-2015m-65