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Town of Brownville Joint Fire District - Board Oversight (2018M-207)
… vendors to access the bank accounts. Except as specified in Appendix A, District officials generally agreed with our … action. Appendix B includes our comment on an issue raised in the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/01/25/town-brownville-joint-fire-district-board-oversight-2018m-207Slate Hill Fire District – Procurement and Claims Processing (2021M-105)
… [ read complete report - pdf ] Audit Objective Determine whether the Slate … and whether claims were adequately supported, and for a valid purpose before payment. Key Findings District officials did not always use a competitive process to procure goods and services or ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/12/29/slate-hill-fire-district-procurement-and-claims-processing-2021m-105Chestertown 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-387Delhi Joint Fire District – Cash Receipts and Disbursements (2020M-142)
… and supported. Key Findings The Board ensured the $746,000 in cash receipts were deposited, recorded and reported and … 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)
… totaling $163,233 without an approved purchase order prior to the purchase being made. Key Recommendations Consult an …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9Eaton No. 1 Fire District – Board Oversight (2024M-4)
… required annual financial reports (AFRs) were filed in a timely manner. Conduct an annual audit of the … accounting records and prepare and file financial reports in a timely manner. Perform an annual audit of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4Comptroller DiNapoli Releases Municipal Audits
… the City and Town of Poughkeepsie Joint Water Project . “In today’s fiscal climate, budget transparency and … did not ensure purchases were made at the lowest cost, in compliance with the town’s procurement policy, and used … cash receipt duties by having the treasurer open the mail and forward all money received to a board member for …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-1Former Assistant Director of Queens Pre-School Provider Pleads Guilty to Stealing $5 Million Intended for Special Needs Students
… sentencing, which will include making restitution. The case against Laniado is presently pending in court. District … him. After further investigation, DiNapoli referred the case to the Queens District Attorney's Office and the two … to this case, his investigations have resulted in multiple criminal convictions and the recovery of more than $9 million …
https://www.osc.ny.gov/press/releases/2017/04/former-assistant-director-queens-pre-school-provider-pleads-guilty-stealing-5-million-intendedSouth Fallsburg Fire District – Internal Controls Over Financial Operations (2013M-181)
… reporting. Provide the Board with budget status reports on a monthly basis. Ensure that the Annual Financial Report … records to the bank statements monthly and follow up on any differences. Ensure that the annual audit of the …
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)
… through August 18, 2013. Background The Circleville Fire District is located in the Town of Wallkill in Orange County. … five-member Board of Fire Commissioners governs the District. The District’s general fund budget for the 2012 and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/circleville-fire-district-board-oversight-2013m-343Slaterville Springs Fire District – Internal Controls Over Financial Operations (2013M-315)
… review the Treasurer’s monthly bank reconciliations and no one compared the financial activity recorded to the bank …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/slaterville-springs-fire-district-internal-controls-over-financialRichford 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-55Audit of the Tuition Reimbursement Account for the Three Fiscal Years Ended March 31, 2013
… refund when they are enrolled in a post-secondary private school licensed by the State Education Department (Department), or in a business school registered with the Department, that closes before …
https://www.osc.ny.gov/state-agencies/audits/2014/07/24/audit-tuition-reimbursement-account-three-fiscal-years-ended-march-31-2013DiNapoli: 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
… today announced his office completed audits of Franklin Square and Munson Fire District, Greater Syracuse Property … is being spent appropriately and effectively." Franklin Square and Munson Fire District – Non-Firefighting Vehicles …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-auditsOpinion 96-10
Whether a fire district may transfer the unexpended balance of a capital reserve fund established for the acquisition of new equipment into the general fund
https://www.osc.ny.gov/legal-opinions/opinion-96-10Opinion 96-24
… "equipment" for this purpose (see, e.g. 1987 Opns St Comp No. 87-16, p 28; 1986 Opns St Comp No. 86-67, p 105; 23 Opns St Comp, 1967, p 625; 12 Opns St Comp, 1956, p 107; 4 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-96-24Opinion 88-56
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Purchases and Sales … district, does not have a prohibited conflict of interest in purchase contracts between the firm and the district if the exception contained in General Municipal Law, §802(1)(b) is applicable. This is …
https://www.osc.ny.gov/legal-opinions/opinion-88-56State Contract and Payment Actions in October
… system stanchion supports at Governeur Correctional Facility in St. Lawrence County. $2.5 million with DC … the hot water pump system at Mid-State Correctional Facility in Oneida County. $1.3 million with North Shore …
https://www.osc.ny.gov/press/releases/2020/11/state-contract-and-payment-actions-october