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Monsey Fire District – Board Oversight (2020M-62)
… the length of service awards program (LOSAP) that started in 1990 was never audited. Key Recommendations Ensure AUDs …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/02/monsey-fire-district-board-oversight-2020m-62Altona Fire District – Claims Auditing (2016M-162)
… Purpose of Audit The purpose of our audit was to examine the District's claims auditing process for the … Not all claims contained supporting documentation to show that they were audited and approved prior to payment. Key Recommendations Ensure that all claims are …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/01/altona-fire-district-claims-auditing-2016m-162Opinion 92-45
… been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE …
https://www.osc.ny.gov/legal-opinions/opinion-92-45DiNapoli: Former Village of Sherman Treasurer Arrested for Alleged Theft of $20,000
… by State Comptroller Thomas P. DiNapoli, the Chautauqua County District Attorney Jason Schmidt and the Chautauqua County Sheriff’s Office. Gilbert, 54, who now resides in Florida, was …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-former-village-sherman-treasurer-arrested-alleged-theft-20000Huntington Man Pleads Guilty to Grand Larceny
… Attorney Raymond A. Tierney today announced that Moses K. Johnson, 63, of Huntington and a former employee of the Town … payments following her death in April of 2021. “Mr. Johnson callously exploited his mother’s death to line his …
https://www.osc.ny.gov/press/releases/2024/09/huntington-man-pleads-guilty-grand-larcenyTapestry Charter School – Procurement (2017M-203)
Tapestry Charter School – Procurement (2017M-203)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-tapestry-charter.pdfSchool Districts and the Stimulus “Cliff”
School Districts and the Stimulus “Cliff”
https://www.osc.ny.gov/files/local-government/publications/pdf/1209snapshot.pdfSylvan Beach Fire District – Internal Controls Over Financial Operations (2013M-76)
… controls are adequate to ensure that financial activity is properly recorded and reported and that District moneys … County. The Board of Fire Commissioners consists of five elected members and is responsible for the District’s overall … completed by the District’s hourly employee and designate someone other than the Secretary-Treasurer to review payroll …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/07/sylvan-beach-fire-district-internal-controls-over-financial-operationsSwan Lake Fire District – Internal Controls Over Financial Operations (2013M-258)
… State, distinct and separate from the Towns of Liberty and Bethel, and is located in Sullivan County. The Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/29/swan-lake-fire-district-internal-controls-over-financial-operations-2013mClaryville Fire District – Internal Controls Over Financial Operations (2013M-167)
… Purpose of Audit The purpose of our audit was to determine whether … did not reconcile those cash balances to the monthly bank statement balances. Because of these weaknesses, we selected … bank statements on a monthly basis, and follow up on any differences. … The purpose of our audit was to determine …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/claryville-fire-district-internal-controls-over-financial-operations-2013mTown of Hempstead Sanitary District No. 2 – Financial Condition and Procurement (2016M-388)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition and controls over procurement for the period January 1, 2015 … County. The District, which provides refuse collection and recycling pickup services to more than 55,000 households …
https://www.osc.ny.gov/local-government/audits/district/2017/03/17/town-hempstead-sanitary-district-no-2-financial-condition-and-procurement-2016mLocust Valley Water District – Budgeting (2013M-179)
… of Lattingtown, and sections of the Villages of Mill Neck and Matinecock. The District’s total revenue for 2012 …
https://www.osc.ny.gov/local-government/audits/district/2013/09/06/locust-valley-water-district-budgeting-2013m-179Town of Schaghticoke – Budgeting (2013M-239)
… to finance town-wide general, and certain water and sewer district operations, and continually adopted budgets that did … funds declined in the town-wide general fund, two water district funds and one sewer district fund. Town officials stated they appropriated …
https://www.osc.ny.gov/local-government/audits/town/2013/12/06/town-schaghticoke-budgeting-2013m-239State Comptroller DiNapoli Releases Municipal Audits
… local government audits were issued. Quaker Street Fire District – Board Oversight (Schenectady County) The board did … County) The board did not provide adequate oversight of financial operations and cannot be assured all money … totaling $273,497. Village of Watkins Glen – Justice Court Operations (Schuyler County) Justices did not ensure …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-auditsTown of Ripley – Water District Financial Condition and Legal Services (2014M-15)
… of our audit was to evaluate the financial condition of Water District 1 and determine if the Board complied with … not comply with one of its resolutions when it failed to bill other municipalities for legal services provided to the …
https://www.osc.ny.gov/local-government/audits/town/2014/09/05/town-ripley-water-district-financial-condition-and-legal-services-2014m-15Comptroller DiNapoli Releases Municipal Audits
… and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … district board did not ensure that competition was sought when procuring goods and services not subject to bidding. For … Financial Operations (Livingston County) The company board does not provide adequate oversight of financial activities. …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… audits of the Town of Blooming Grove , Village of Cayuga Heights , Greenville Fire District #1 , Hauppauge Fire … reports are accurate and reliable. Village of Cayuga Heights – Board Oversight (Tompkins County) The board did not …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… all nine users had access to all of the financial modules in the system and a user could make unauthorized changes to … condition or safeguard district assets, resulting in a 36-month operational deficit totaling $676,389. As a … a 34-month period, the senior mechanic was paid $40,971 in overtime. The board also provided the senior mechanic with …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-municipal-auditsBerkshire Fire District - District Operations (2020M-40)
Determine whether District officials used a competitive process to procure goods and services.
https://www.osc.ny.gov/files/local-government/audits/pdf/berkshire-district-2020-40.pdfOpinion 89-15
… that bear on the issues discussed in the opinion. FIRE PROTECTION AND PREVENTION -- Contracts (must specify definite … -- Powers and Duties (authority to purchase liability insurance for vehicles owned by the village fire department) …
https://www.osc.ny.gov/legal-opinions/opinion-89-15