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Summit Fire District – Internal Controls Over Financial Operations (2013M-264)
… While the Treasurer maintained a file that contained the bank statements, vendor invoices and copies of disbursement … from the account. The Treasurer did not prepare monthly bank reconciliations for the building reserve account … monthly bank reconciliations for all District bank accounts. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/summit-fire-district-internal-controls-over-financial-operations-2013m-264State Comptroller DiNapoli Releases Municipal Audits
New York State Comptroller Thomas P DiNapoli today announced the following local government audits have been issued
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-2State Comptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of Ballston Lake Fire District , Town of Barker , Town of Genesee , Town … is being spent appropriately and effectively." Ballston Lake Fire District – Length of Service Awards Program Service … Because the court uses electronic case files in lieu of paper files, the original tickets issued by police officers, …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… announced completed audits of the Ballston Spa Pub Lib Bovina FD Brighton Memorial Library Vill of Cape Vincent Town of Cayuta Commack Pub Lib District GalenClyde Joint FD City of Geneva Town of …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-municipal-auditsMajor Sources of American Recovery and Reinvestment Act Aid in New York State's School Districts, School Year 2009-10
Major Sources of American Recovery and Reinvestment Act Aid in New York State's School Districts, School Year 2009-10
https://www.osc.ny.gov/files/local-government/publications/excel/arradistrict.xlsDiNapoli Announces Guilty Plea in Town of Crawford Embezzlement Case
… Larceny in the Third Degree and Tampering with Public Records in the First Degree, in connection with the … Town Clerk. She also admitted making false entries in Town records to conceal the thefts. An investigation by the New … cases, particularly those involving the tampering of records, are always challenging to investigate and I thank …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-announces-guilty-plea-town-crawford-embezzlement-caseMiller Place Fire District – Credit Cards (2024M-58)
… supported and for appropriate purposes. As a result, there is an increased risk that the District will expend funds for … had purchase orders that were approved by the District official making the purchase. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58Ischua Fire District – Internal Controls Over Financial Operations (2013M-367)
… of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial … activity is properly recorded and reported and that District moneys are safeguarded for the period January 1, … 2012 through November 27, 2013. Background The Ischua Fire District is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/19/ischua-fire-district-internal-controls-over-financial-operations-2013m-367Colesville Fire District #1 – Internal Controls Over Financial Operations (2013M-276)
… to pay these claims. However, the Board does not see check images in the subsequent month to verify that prior approved … on a monthly basis. Require the Treasurer to provide check images for all District disbursements so it can verify claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/12/20/colesville-fire-district-1-internal-controls-over-financial-operationsClifton Park-Halfmoon Fire District No. 1 – Length of Service Award Program (2015M-64)
… and distinct from the Towns of Clifton Park and Halfmoon, Saratoga County, in which it is located. The District is …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/clifton-park-halfmoon-fire-district-no-1-length-service-award-program-2015mWalden Fire District – Disbursements (2014M-184)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly monitored the … work. Key Recommendations Adopt written procedures to provide guidance to staff on the disbursement function. Formally adopt written …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/walden-fire-district-disbursements-2014m-184Kenilworth Fire District No. 2 – Financial Activities (2017M-17)
… does not review bank reconciliations or canceled check images. Key Recommendation Provide oversight of the … documentation, such as bank statements and canceled check images. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/kenilworth-fire-district-no-2-financial-activities-2017m-17Auditors Find Safety Hazards at Pre-K Facilities in New York City
… location, bleach was accessible to the children in the laundry room. During site visits to the seven contracted …
https://www.osc.ny.gov/press/releases/2019/06/auditors-find-safety-hazards-pre-k-facilities-new-york-cityState Agencies Bulletin No. 2043
… should enter the current year arrears under deduction code 613, TRS Arrears Before Tax, and the prior year arrears under …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2043-new-prior-year-arrears-deduction-code-members-new-york-state-teachersFederal Spending by Major Funding Streams and Functions – Federal Funding and New York
… share of federal receipts – an estimated 87 percent in SFY 2026 – supports health and human services programs. Federal … Disbursements in New York State Budget by Function, SFY 2026 Note: Figures are as projected in January 2025 Source: … providing assistance to New Yorkers include the Low Income Home Energy Assistance Program and meals for school …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-spending-major-funding-streams-and-functionsComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … has not adopted any written policies and procedures for financial operations other than the by-laws, which were … adequate oversight of the treasurer, who was responsible for all financial duties. Caledonia Joint Fire District – …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… District , Town of DeKalb , Town of Hartford , Town of Taylor and the West Hempstead Water District . "In today's … Fire District Town of DeKalb Town of Hartford Town of Taylor and the West Hempstead Water District …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-auditsOpinion 98 - 19
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … MUNICIPAL LAW, §109-b: An installment purchase contract of a fire district is subject to a mandatory referendum. You … Whether an installment purchase contract of a fire district is subject to mandatory referendum …
https://www.osc.ny.gov/legal-opinions/opinion-98-19Opinion 93-6
… generally limited to establishing "fire districts", "fire alarm districts" and "fire protection districts" (see Town … and apart from the town (see Town Law, §174[7]). A "fire alarm district" or a "fire protection district", however, is …
https://www.osc.ny.gov/legal-opinions/opinion-93-6Roosevelt Fire District – Fire Station Project (2015M-163)
… was to examine internal controls over the District’s fire station construction for the period January 1, 2014 through … four contractors that provided services during the fire station project. Key Recommendations Amend the procurement … was to examine internal controls over the Districts fire station construction for the period January 1 2014 through …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/23/roosevelt-fire-district-fire-station-project-2015m-163