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Otisco 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)
… Key Findings The Board: Made an inappropriate payment for medical expenditures totaling $21,000. Approved payment for … inappropriately paid for medical expenditures. Ensure all gas and general credit card charges are sufficiently … the procurement policy requirements and purchase order system. District officials disagreed with certain findings in …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9Chestertown Fire District – Claims Processing (2016M-387)
… Chestertown Fire District is a district corporation of the State, distinct and separate from the Town of Chester in … audit of each claim by comparing the claim as listed on the abstract against available supporting documentation. … are supported by adequate documentation and included on the abstract prior to authorizing payment. Ensure that the …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/24/chestertown-fire-district-claims-processing-2016m-387Eaton No. 1 Fire District – Board Oversight (2024M-4)
… audit of the Secretary- Treasurer’s accounting records for 2020 through 2022. Adequately audit claims prior to …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4Town of Brownville Joint Fire District - Board Oversight (2018M-207)
… service provider and third-party vendors (vendors) had access to District bank accounts to withdraw electronic payments. Key … disbursement of funds and discontinue allowing vendors to access the bank accounts. Except as specified in Appendix A, …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/01/25/town-brownville-joint-fire-district-board-oversight-2018m-207East Bloomfield Fire District – Financial Operations (2017M-154)
… written procedures or proper internal controls over hall rentals. Key Recommendations Update the procurement … IT. Develop policies and procedures for the collection of hall rental deposits and receipts, which include involvement …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/17/east-bloomfield-fire-district-financial-operations-2017m-154Richford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… 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-55Slaterville Springs Fire District – Internal Controls Over Financial Operations (2013M-315)
… The purpose of our audit was to determine whether the District’s controls are adequate to ensure that financial … activity is properly recorded and reported to safeguard District moneys for the period January 1, 2012 through … 18, 2013. Background The Slaterville Springs Fire District is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/slaterville-springs-fire-district-internal-controls-over-financialCircleville Fire District – Board Oversight (2013M-343)
… the Board’s oversight of selected financial activities for the period January 1, 2012 through August 18, 2013. … governs the District. The District’s general fund budget for the 2012 and 2013 fiscal years were $626,319 and … has not entered into an agreement with the District’s bank for electronic transfers. The treasurer performed online …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/circleville-fire-district-board-oversight-2013m-343South Fallsburg Fire District – Internal Controls Over Financial Operations (2013M-181)
… period January 1, 2012, to May 13, 2013. Background The South Fallsburg Fire District is a district corporation of … the Treasurer identifies checks that have cleared the bank, he does not perform proper bank reconciliations. The Board contracts with an independent …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/13/south-fallsburg-fire-district-internal-controls-over-financial-operationsDiNapoli: Wallkill Fire District Board Chair Charged with Stealing $240,000
… the Wallkill Fire District’s Board of Fire Commissioners was charged this morning with stealing nearly $240,000 in a … blank checks which he later cashed for personal use. He was arraigned this morning in Shawangunk Town Court. “This … used to support his lifestyle instead of the taxpayers he was elected to serve,” DiNapoli said. “What this fire …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-wallkill-fire-district-board-chair-charged-stealing-240000State Comptroller DiNapoli Releases Municipal Audits
… is primarily the result of the tower’s frequent and severe leaks. The board, however, has not adopted a long-term …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-auditsOpinion 96-10
… FUNDS -- Capital Reserve Fund (transfer into general fund) FIRE DISTRICTS -- Powers and Duties (transfer from capital … general fund prohibited) GENERAL MUNICIPAL LAW, §6-g: A fire district board of commissioners may not authorize the … the unexpended balance of a capital reserve fund into the fire district's general fund. It may, however, authorize a …
https://www.osc.ny.gov/legal-opinions/opinion-96-10Opinion 96-24
… This opinion represents the views of the Office of the State Comptroller at the time it was … equal to the previous annual principal payment on the bond issue. The moneys would be accumulated for a future … Whether the fire district may include in future years budgets an …
https://www.osc.ny.gov/legal-opinions/opinion-96-24Colesville-Windsor Fire District – Board Oversight (2025M-74)
… safety, liquidity and yield. Completing fiscal oversight training that helps ensure that Commissioners are positioned … in Appendix B. We conducted this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/colesville-windsor-fire-district-board-oversight-2025m-74Opinion 88-56
… bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Purchases and Sales (fire district commissioner … with the district, does not have a prohibited conflict of interest in purchase contracts between the firm and the … with the district would have a prohibited conflict of interest in contracts between the firm and the district. …
https://www.osc.ny.gov/legal-opinions/opinion-88-56DiNapoli Releases Analysis of Executive Budget
… The $168.2 billion State Fiscal Year (SFY) 2018-19 Executive … by federal funding reductions and an uncertain revenue picture but also weakens checks and balances over the use of public dollars, according to a report released today by … The $1682 billion State Fiscal Year 201819 Executive Budget …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-releases-analysis-executive-budgetOpinion 90-57
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … five years, and may be renewed subject to certain public hearing requirements (see Town Law, §§176[22], 184[2]-[4]). … 11-A has been challenged (see Caruso v State of New York , Supreme Court, Albany County). January 8, 1991 Jorge Batlle, …
https://www.osc.ny.gov/legal-opinions/opinion-90-57Opinion 97-19
… as officer and stockholder of insurance agency) GENERAL MUNICIPAL LAW, §§800(3), 801, 803; TOWN LAW, §177: A fire … The interest must be disclosed pursuant to General Municipal Law, §803, but is not prohibited. You ask whether a … 5% or more of the outstanding stock of the agency. General Municipal Law, Article 18 (§800 et seq .) contains provisions …
https://www.osc.ny.gov/legal-opinions/opinion-97-19Opinion 96-19
… and construction of building for use as town hall and fire station) MUNICIPAL COOPERATION -- Capital Improvements (joint … of a building to be used as town hall and fire station) -- Real Property (joint acquisition of real property … and construction of building for use as town hall and fire station) GENERAL MUNICIPAL LAW, §119-o; TOWN LAW, §§64(2), …
https://www.osc.ny.gov/legal-opinions/opinion-96-19