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Franklin Square Water District – Life Insurance Policies (2013M-127)
… determine if the Board appropriately provided individual life insurance policies to the District’s Commissioners and … The District has inappropriately provided individual whole life insurance policies to its Commissioners and employees. … except temporary and seasonal, will be provided with a life insurance policy that, after 10 years, will be …
https://www.osc.ny.gov/local-government/audits/district/2013/07/19/franklin-square-water-district-life-insurance-policies-2013m-127Town of Westerlo – Selected Financial Activities (2013M-323)
… fund will be able to begin to repay the general fund or improve its financial condition. The Board has not adopted … to address the water district fund’s deficit fund balance or the outstanding interfund loans. Furthermore, the Board …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-westerlo-selected-financial-activities-2013m-323Pompey Hill Fire District – Financial Management (2021M-136)
… - pdf ] Audit Objective Determine whether the Pompey Hill Fire District (District) Board of Fire Commissioners … Determine whether the Pompey Hill Fire District District Board of Fire Commissioners Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/11/05/pompey-hill-fire-district-financial-management-2021m-136Town of Tompkins Fire District – Board Oversight (2023M-33)
… [read complete report – pdf] Audit Objective Determine whether the Town of … filed the District’s required annual update document (AUD) for fiscal years 2021 and 2022 . As of May 10, 2023, …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/06/23/town-tompkins-fire-district-board-oversight-2023m-33Islip Terrace Fire District – Claims Audit and Payroll (2015M-49)
… May 31, 2014. Background The Islip Terrace Fire District is a district corporation of the State, distinct and separate from the Town of Islip, Suffolk County, in which it is located. The District, which is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/29/islip-terrace-fire-district-claims-audit-and-payroll-2015m-49McConnellsville Fire District – Financial Operations (2014M-19)
McConnellsville Fire District Financial Operations 2014M19
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/mcconnellsville-fire-district-financial-operations-2014m-19Hewlett Bay Fire District
… Purpose of Audit The purpose of our audit was to assess the District’s procedures for procuring … Consider amending the District’s procurement policy to include the use of competitive methods when procuring …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/hewlett-bay-fire-districtBethpage Fire District – Credit Card and Travel Expenditures (2017M-50)
… 2016. Background The Bethpage Fire District is a district corporation of the State, distinct and separate from the Town … protection and emergency rescue services to over 7,800 homes. General fund appropriations for 2016 totaled …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/09/bethpage-fire-district-credit-card-and-travel-expenditures-2017m-50Opinion 92-33
… (expenditures to fund contract with chamber of commerce) PARK DISTRICTS -- Powers and Duties (expenditures for … HOME RULE LAW, §10(1)(ii)(d)(3): A town on behalf of the park district established by L 1928, ch 477, as amended, may expend up to $50,000 annually for park district promotional purposes and no referendum pursuant …
https://www.osc.ny.gov/legal-opinions/opinion-92-33Opinion 97-10
Whether a fire district may enter into a leasepurchase agreement and if so whether the project would be subject to competitive bidding requirements
https://www.osc.ny.gov/legal-opinions/opinion-97-10Opinion 98-2
… (Town Law, §176-a[1]). It is our opinion that, in the exercise of these powers, the board of fire commissioners …
https://www.osc.ny.gov/legal-opinions/opinion-98-2Opinion 2000-15
… his or her services on an on-going basis to the officer in command of the company or department to assist the company's … Municipal Law §469) and the fire district must render a report concerning the transactions, operations and activities …
https://www.osc.ny.gov/legal-opinions/opinion-2000-15West Seneca Fire District #4 – Procurement (2020M-52)
Determine if District officials are obtaining competitive pricing in compliance with the Districts procurement policy and General Municipal Law GML
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/18/west-seneca-fire-district-4-procurement-2020m-52West Hempstead Water District – Life Insurance (2016M-393)
… of our audit was to examine the District’s provision of life insurance policies as a fringe benefit for the period … Key Finding The District paid for individual whole life insurance coverage for seven individuals, even though there was statutory authority only to provide group life insurance. Key Recommendation Review the life insurance …
https://www.osc.ny.gov/local-government/audits/district/2017/03/03/west-hempstead-water-district-life-insurance-2016m-393State Comptroller DiNapoli Releases Audits
… The Port Authority follows an Administrative Instruction (AI) that governs the disposition of real property, but the AI is obsolete, having been last updated in October 1990. … Department (SED): East River Child Development Center, Compliance with the Reimbursable Cost Manual (2016-S-3) For …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-auditsDiNapoli and Rice Halt Pension Scam
… safety net for retirees and their families – not a piggy bank for those looking to game the system while drawing a higher salary than the law allows,” Rice said. …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-and-rice-halt-pension-scamOpinion 89-51
… payments for the services of private contractors); (cost of VFBL insurance) FIRE PROTECTION DISTRICTS -- Fire Protection … including the cost of extra equipment, and that a town is without authority to make payments in addition to the sum …
https://www.osc.ny.gov/legal-opinions/opinion-89-51Cincinnatus Fire District – Board Oversight (2025M-77)
… prevent fraud and misuse of funds. This is accomplished, in part, by monitoring financial and inventory records, … ensured that annual financial reports (AFRs) were filed in a timely manner, the Board did not: Ensure that District … corrective action. The District’s response is included in Appendix B. We conducted this audit pursuant to Article V, …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/cincinnatus-fire-district-board-oversight-2025m-77Opinion 90-49
… This opinion represents the views of the Office of the State Comptroller at the time it was … that an improvement district commissioner who does not work a full day is entitled only to a proportionate share … Concerning the portion of 1981 Opns St Comp No 81179 p 191 that an …
https://www.osc.ny.gov/legal-opinions/opinion-90-49DiNapoli Announces Elliott Auerbach to Oversee Local Government Division
… Elliott Auerbach as deputy comptroller for the Division of Local Government and School Accountability. Auerbach will … head the division responsible for monitoring the finances of local governments and school districts. He will manage … He will direct seven regional offices and a staff of more than 300. “Having served four terms as Ulster County …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-announces-elliott-auerbach-oversee-local-government-division