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Hewlett Bay Fire District
… Purpose of Audit The purpose of our audit was to assess the District’s procedures for procuring professional services and … through February 28, 2014. Background The Hewlett Bay Fire District is located in the Town of Hempstead in Nassau … miles and serves approximately 15,000 residents. The District is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/hewlett-bay-fire-districtIslip Terrace Fire District – Claims Audit and Payroll (2015M-49)
… of Audit The purpose of our audit was to examine the District’s claims audit process and payroll procedures for … through May 31, 2014. Background The Islip Terrace Fire District is a district corporation of the State, distinct and separate from … Islip Terrace Fire District Claims Audit and Payroll 2015M49 …
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)
… was to review the oversight of financial operations of the District for the period of January 1, 2012 through October 31, 2013. Background The McConnellsville Fire District is a district corporation of the State, distinct and separate from … 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-19Town of Tompkins Fire District – Board Oversight (2023M-33)
… in the District’s accounting records.The CDs date back to at least 2014 and were automatically renewed each year. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/06/23/town-tompkins-fire-district-board-oversight-2023m-33Pompey Hill Fire District – Financial Management (2021M-136)
… [ read complete report - pdf ] Audit Objective Determine whether the Pompey … Board resolutions and legal notices were not published for certain purchases subject to permissive referendum. The … expenditures comply with legal requirements. Ensure the AUD is filed with our office within 60 days after the close …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/11/05/pompey-hill-fire-district-financial-management-2021m-136Bethpage Fire District – Credit Card and Travel Expenditures (2017M-50)
… the purchasing policy. Not all travelers attached proof of conference attendance to their travel expenditure reports and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/09/bethpage-fire-district-credit-card-and-travel-expenditures-2017m-50State Comptroller DiNapoli and Department of Financial Services Superintendent Harris Designate New Banking Development District To Support Community Banking in South Bronx
… A. Harris today announced the approval of Community District 9 as a Banking Development District (BDD) and presented $35 million in New York state … a demonstrated need for banking services. Bronx Community District 9 (CD 9) is now a designated BDD, covering the …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-and-department-financial-services-superintendent-harris-designate-newOpinion 2001-11
… for purposes of section 801 of the General Municipal Law) -- Purchases and Sales (assistant fire chief as … corporation and the fire district, authorize or approve payment under any such contract, or have the power to appoint … prepare, authorize or approve the contract or approve payment under the contract; (b) audit bills or claims under …
https://www.osc.ny.gov/legal-opinions/opinion-2001-11West Hempstead Water District – Life Insurance (2016M-393)
… provision of life insurance policies as a fringe benefit for the period January 1, 2015 through July 31, 2016. … approximately $3.5 million. Key Finding The District paid for individual whole life insurance coverage for seven individuals, even though there was statutory …
https://www.osc.ny.gov/local-government/audits/district/2017/03/03/west-hempstead-water-district-life-insurance-2016m-393West Seneca Fire District #4 – Procurement (2020M-52)
… [read complete report - pdf] Audit Objective Determine if District officials are obtaining competitive pricing in compliance with the District’s procurement policy and General Municipal Law … Key Findings The procurement policy could be improved. District officials were unable to provide written quotes for …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/18/west-seneca-fire-district-4-procurement-2020m-52Opinion 97-10
… of firehouse) GENERAL MUNICIPAL LAW, §109-b: A fire district may not enter into a lease-purchase agreement under … would build a firehouse on a concrete slab on fire district property and the fire district would make annual payments to the contractor during … Whether a fire district may enter into a leasepurchase agreement and if so …
https://www.osc.ny.gov/legal-opinions/opinion-97-10Opinion 98-2
… (dinners for fire commissioners) TOWN LAW, §178-c: A fire district may not pay for post-meeting dinners of members of a fire district board of fire commissioners when a monthly meeting … of such a rule or regulation, the chief of the fire district fire department may restrict or prohibit such use. …
https://www.osc.ny.gov/legal-opinions/opinion-98-2Opinion 2000-15
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … general or emergency ambulance services, or to assist at a fire or other emergency scene. The commanding officer of … is a member of an outofstate fire department may volunteer at a New York department …
https://www.osc.ny.gov/legal-opinions/opinion-2000-15Opinion 92-33
… promotional services) LOCAL LAWS -- Pre-emption (special district matters) PUBLIC CONTRACTS -- Professional Services … 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 to …
https://www.osc.ny.gov/legal-opinions/opinion-92-33Health Sciences Charter School – Procurement (2013M-211)
Health Sciences Charter School – Procurement (2013M-211)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2013-health-sciences-charter.pdfRiverhead Charter School – Debit Cards (2017M-254)
Riverhead Charter School – Debit Cards (2017M-254)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-riverhead-charter.pdfWest Buffalo Charter School - Payroll (2018M-72)
West Buffalo Charter School - Payroll (2018M-72)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-west-buffalo-charter.pdfSouth Buffalo Charter School – Employee Compensation (2018M-1)
South Buffalo Charter School – Employee Compensation (2018M-1)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-south-buffalo-charter.pdfMultiyear Financial Planning Spreadsheet for School Districts
Multiyear Financial Planning Spreadsheet for School Districts
https://www.osc.ny.gov/files/local-government/resources/excel/multiyear-financial-planning-schools.xlsFiscal Impact of Proposed School Aid Cuts
Fiscal Impact of Proposed School Aid Cuts
https://www.osc.ny.gov/files/local-government/publications/pdf/0311snapshot.pdf