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Opinion 98 - 19
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-98-19Opinion 93-6
… Contracts (article 5-G of the General Municipal Law does not provide authority for) MUNICIPAL COOPERATION -- Fire Protection (article 5-G of the General Municipal Law does not provide authority for town fire protection …
https://www.osc.ny.gov/legal-opinions/opinion-93-6South Farmingdale Fire District - Financial Condition and Leave Benefits (2018M-29)
… As of December 31, 2016, the South Farmingdale Fire District’s (District) unrestricted fund balance totaled more than $1.3 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/25/south-farmingdale-fire-district-financial-condition-and-leave-benefitsSmithtown Fire District – Capital Project (2014M-231)
… and separate from the Town of Smithtown and Suffolk County in which it is located. The District covers nearly 18 square …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/14/smithtown-fire-district-capital-project-2014m-231Seaford Fire District – Length of Service Award Program (2014M-319)
… of Audit The purpose of our audit was to examine the District’s controls over its Length of Service Award Program … 2013 through March 31, 2014. Background The Seaford Fire District is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/21/seaford-fire-district-length-service-award-program-2014m-319Schuyler Heights Fire District – Claims Processing (2014M-124)
… Law prior to Board audit. Key Recommendations Ensure that all claims, other than those exceptions allowed by Town Law, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/schuyler-heights-fire-district-claims-processing-2014m-124Oyster Bay Water District – Payments in Lieu of Health Insurance (2017M-43)
… Purpose of Audit The purpose of our audit was to review payments in lieu of health insurance coverage for … the Town of Oyster Bay in Nassau County and provides water to about 8,800 customers. The District is governed by an … providing health insurance by $37,179. District officials do not require participants to certify on an annual basis …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/oyster-bay-water-district-payments-lieu-health-insurance-2017m-43Schuyler Lake Fire District – Financial Activities (2022M-191)
… Audit Objective Determine whether the Schuyler Lake Fire District (District) Board of Fire Commissioners (Board) established … which include receiving and disbursing cash, signing District checks and maintaining the accounting records. …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/02/10/schuyler-lake-fire-district-financial-activities-2022m-191Quaker Street Fire District – Board Oversight (2021M-96)
… supported prior to payment. Ensure that AUDs are filed in a timely manner. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/12/29/quaker-street-fire-district-board-oversight-2021m-96U-Crest Fire District #4 – Travel Expenditures (2017M-35)
… of Audit The purpose of our audit was to examine the District’s travel expenditures for the period January 1, 2015 through December 5, 2016. Background The U-Crest Fire District #4 is a district corporation of the State, distinct …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/26/u-crest-fire-district-4-travel-expenditures-2017m-35Harford Fire District – Records and Reports (2016M-170)
… and separate from the Town of Harford and Cortland County in which it is located. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … The board consistently budgeted to appropriate more fund balance in the town-wide general fund than was actually …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … city officials did not compare processed payroll registers to the approved time records. Auditors also found that time … reviewed or approved by the mayor before being submitted to the treasurer. North Patchogue Fire District – Fuel …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-0Big Flats Fire District #2 – Internal Controls Over Financial Operations (2012M-155)
… of Audit The purpose of our audit was to examine selected District financial operations for the period January 1, 2011 through June 21, 2012. Background The Big Flats Fire District No. 2 is located in Chemung County. The District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/30/big-flats-fire-district-2-internal-controls-over-financial-operations-2012mComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Town of Catskill , Flanders Fire District , … to be under-recorded. The senior center director did not record all receipts or remit funds in a timely manner. …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… local government audits were issued. Fort Hunter Fire District – Capital Reserve Funds (Montgomery County) The board did not properly manage the district’s three capital reserve funds. As a result, the … a part of the budgeting process. Hamlin Morton Walker Fire District – Pumper Truck Procurement (Monroe County) The board …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced the following local government audits were issued. Town of Canajoharie – Budgeting and Allocating Sales Tax … 118. Town officials may have saved $5,010 in fuel costs if they had used the State contract pricing option. Track …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-municipal-auditsTown of Black Brook – Financial Condition of Sewer and Water Districts (2012M-216)
… appropriations totaled approximately $44,850 for sewer district operations and $75,800 for water district operations. Key Findings The sewer district’s total reported fund balance declined from $163,483 …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-black-brook-financial-condition-sewer-and-water-districts-2012m-216Financial Management Practices
… in the areas of revenue collection, payroll, procurement, asset and equipment management, cash management, budgeting, …
https://www.osc.ny.gov/state-agencies/audits/2014/11/25/financial-management-practicesChild Care in NY Challenged by Staff Shortages, High Prices and Too Few Slots
… As the pandemic funding winds down, the state’s Financial Plan indicates it will assume support for subsidies … SFY 2027-28. In addition, the SFY 2024-25 Enacted Capital Plan projected $25 million in spending for existing or …
https://www.osc.ny.gov/press/releases/2025/02/child-care-ny-challenged-staff-shortages-high-prices-and-too-few-slots