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Sauquoit Fire District No. 1 – Controls Over Financial Activities (2014M-178)
… Purpose of Audit The purpose of our audit was to determine if District controls were adequate to ensure that financial activity was properly recorded and … tax limit and formally adopt the budget. Develop a plan to reduce the amount of fund balance and use the excess tax …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/05/sauquoit-fire-district-no-1-controls-over-financial-activities-2014m-178Richmond Fire District – Internal Controls Over Financial Operations (2013M-357)
… and reported and that District moneys are safeguarded for the period January 1, 2012 through October 7, 2013. … The District’s general fund budget totaled $530,523 for the 2013 fiscal year. Key Findings The District’s … three years because the Board has not adequately budgeted for expenditures. Specifically, the District’s fund balance …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/richmond-fire-district-internal-controls-over-financial-operations-2013mWhite Lake Fire District – Budgeting Practices (2013M-156)
… of Audit The purpose of our audit was to examine the District’s budgeting practices for the period January 1, 2012, to April 23, 2013. Background The White Lake Fire District is a district corporation of the State, distinct and separate from …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/white-lake-fire-district-budgeting-practices-2013m-156Coldspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… activity is properly recorded and reported and that Di …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mElsmere Fire District – Capital Project (2022M-48)
Determine whether Elsmere Fire District (District) officials properly established and managed the South Station capital project.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/elsmere-2022-48.pdfOpinion 96-16
… issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Property (use of proceeds from sale of) WATER DISTRICTS -- … of proceeds from sale of) TOWN LAW, §198(12); MUNICIPAL HOME RULE LAW, §10: A town may not, pursuant to either Town … 141; 1986 Opns St Comp No. 86-53, p 84; see also Municipal Home Rule Law, §10[1][ii][d][3]). Accordingly, since the town …
https://www.osc.ny.gov/legal-opinions/opinion-96-16Financial Management Practices
… Purpose To determine if the Hudson River-Black River Regulating District’s (District) financial … District regulates the flow of the Hudson River and the Black River to reduce flooding caused by excess run-off and …
https://www.osc.ny.gov/state-agencies/audits/2014/11/25/financial-management-practicesState Comptroller DiNapoli Releases Municipal Audits
… 2021 records. While the treasurer is required to sign all checks, she signed only six of the 247 checks issued … transactions or prepare the required annual reports. Bank reconciliations were not prepared monthly, 43 deposits …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Canajoharie – Budgeting and Allocating Sales Tax Revenue … TOV highway and town-wide (TW) highway funds by an average of $83,477 (21 percent) for fiscal years 2018 through 2020. … and 306 checks, totaling almost $2 million, had only one of the two required signatures. Payments totaling $3,190 were …
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)
… 1, 2009, to May 31, 2012. Background The Town of Black Brook is located in Clinton County and has approximately … Town of Black Brook Financial Condition of Sewer and Water Districts …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-black-brook-financial-condition-sewer-and-water-districts-2012m-216Comptroller DiNapoli Releases Municipal Audits
… Fire District , Plymouth Fire District , Town of Russia and Schuyler County . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top … priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… charges for out-of-state travel and local meals on the district’s credit cards totaling $26,809. Town of …
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)
… January 1, 2011 through June 21, 2012. Background The Big Flats Fire District No. 2 is located in Chemung County. … Big Flats Fire District 2 Internal Controls Over Financial …
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
… compensated more than $16,000 over a three-year period for hours worked that were unsupported by time records. … require the solicitation of competition before awarding professional service contracts. ### For access to state and …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-auditsOpinion 98-9
… that the town has established an ambulance district and contracted with a not-for-profit ambulance company to … to the ambulance company pursuant to the contract and that no provision has been made for the imposition of … making use of the company's services within the district and provide for the payment of that fee to the company. Town …
https://www.osc.ny.gov/legal-opinions/opinion-98-9State Comptroller DiNapoli Releases Audits
… and Supplies Provided to Medicaid Recipients, Including Sex Offenders (Follow-Up) (2020-F-15) An audit released in … to treat ED. Of that amount, Medicaid paid $63,301 for 47 sex offenders. Medicaid also made payments of $13.5 million … of School Safety Planning Requirements (Follow-Up) (2020-F-17) An initial audit determined SED was not sufficiently …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-auditsFinancial Oversight of the Advantage After School Program
… Purpose To determine whether the Office of Children and Family Services (OCFS) has adequate controls in place to … is spent in accordance with program guidelines and whether these controls are functioning as intended. The … youth development opportunities to school-age children and youth during the hours directly after school. Research …
https://www.osc.ny.gov/state-agencies/audits/2018/02/13/financial-oversight-advantage-after-school-programFire District Information: Fire District Training Providers
… providers have obtained certification of an approved training course related to the required training for Fire District Commissioners. Please note that a Fire District Commissioner must complete an approved training course within two hundred seventy days of taking …
https://www.osc.ny.gov/local-government/resources/fire-district-information-fire-district-training-providersState Comptroller DiNapoli Releases Municipal Audits
… and effectively." Bethpage Fire District – Credit Card and Travel Expenditures (Nassau County) The board needs to improve its policies and procedures over credit card use and travel related expenditures to ensure that all … supported and for necessary district purposes. Credit card charges totaling $32,860 were either not adequately …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases Municipal Audits
… Cohoes Housing Authority – Internal Controls Over Payroll (Albany County) There is inadequate oversight of the authority’s payroll processing and accounting for leave accruals. The office administrator performed all payroll functions with little or no supervision. Also, the …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits