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Town of Ashford – Water District (2015M-343)
Town of Ashford – Water District (2015M-343)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-special-district-2016-ashford-water.pdfForks Fire District #3 - Financial Planning (2018M-20)
Forks Fire District #3 - Financial Planning (2018M-20)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-fire-2018-forks-district-3.pdfWest Seneca Fire District #1 – Purchasing (2017M-272)
West Seneca Fire District #1 – Purchasing (2017M-272)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-fire-2018-west-seneca-district-no1.pdfWalton Fire District – Financial Operations (2017M-238)
Walton Fire District – Financial Operations (2017M-238)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-fire-2018-walton-district.pdfRutland Fire District – Board Oversight (2017M-262)
Rutland Fire District – Board Oversight (2017M-262)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-fire-2018-rutland.pdfJohnsonville Fire District – Claims Processing (2017M-190)
Johnsonville Fire District – Claims Processing (2017M-190)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-fire-2018-johnsonville-district.pdfWalden Fire District No. 2 – Purchasing (2017M-204)
Walden Fire District No. 2 – Purchasing (2017M-204)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-fire-2017-walden-no2.pdfBolton Fire District – Credit Cards (2017M-180)
Bolton Fire District – Credit Cards (2017M-180)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-fire-2017-bolton.pdfTerryville Fire District – Treasurer’s Duties (2017M-136)
Terryville Fire District – Treasurer’s Duties (2017M-136)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-fire-2017-terryville.pdfLyon Mountain Fire District – Cash Disbursements (2017M-2)
Lyon Mountain Fire District – Cash Disbursements (2017M-2)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-fire-2017-lyon-mountain.pdfFire District Commissioner Training Record of Completion
Fire District Commissioner Training Record of Completion
https://www.osc.ny.gov/files/local-government/publications/pdf/commtraining.pdfMcLean Fire District - Financial Operations (2017M-296)
McLean Fire District - Financial Operations (2017M-296)
https://www.osc.ny.gov/files/local-government/audits/pdf/mclean-district.pdfElsmere Fire District – Capital Project (2022M-48)
… properly established and managed the South Station capital project. Key Findings District officials properly established and managed the South Station capital project. Officials: Obtained voters’ approval for the construction project and bond financing. Prepared an itemized budget and …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/08/05/elsmere-fire-district-capital-project-2022m-48DiNapoli: Needles, Birth Control Go Missing From NYC School Health Centers
… Thomas P. DiNapoli today announced that an audit of the New York State Department of Health (DOH) found that medications and potentially … Health Centers (Centers). “The state Department of Health oversees the administration of essential health … Thomas P DiNapoli today announced that an audit of the New York State Department of Health DOH found that …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-needles-birth-control-go-missing-nyc-school-health-centersOpinion 88-56
… CONFLICTS OF INTEREST -- Purchases and Sales (fire district commissioner an employee of firm doing business with district) -- Exceptions (remuneration and duties exception) … MUNICIPAL LAW, §§800(3)(c), 801(1), 802(1)(b): A fire district commissioner, who is a salaried employee of a firm …
https://www.osc.ny.gov/legal-opinions/opinion-88-56Fire District Information: Fire District Training Providers
… Contact: Cathy DeLuca, Event Coordinator Phone: (518) 275-6585 Email: [email protected] Course … https://cafda.net/ Contact: Thomas J. Rinaldi, President Phone: (540) 292-1529 Email: [email protected] Course … Kornfeld, Rew, Newman & Simeone Contact: Frank T. Simeone Phone: (845) 357-2660 ext. 100 Email: [email protected] Address: …
https://www.osc.ny.gov/local-government/resources/fire-district-information-fire-district-training-providersColesville-Windsor Fire District – Board Oversight (2025M-74)
… addition, the District faced an increased risk of theft, loss and misuse of District resources. Specifically, the … by invoices or receipts. Comply with New York State (NYS) General Municipal Law (GML) by: Maintaining a code of … Adopting a procurement policy that can help achieve cost savings through competition and waste reduction, …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/colesville-windsor-fire-district-board-oversight-2025m-74Opinion 96-24
… for principal on obligations issued to finance a fire truck. The establishment of a capital reserve fund for the … for principal on obligations issued to finance a fire truck 1 . As to referendum requirements, a resolution for the … as a particular sort of firefighting vehicle (e.g., pumper truck), must set forth the estimated cost thereof and is …
https://www.osc.ny.gov/legal-opinions/opinion-96-24Opinion 96-10
… a capital reserve fund established for the acquisition of new equipment into the general fund. General Municipal Law, … a capital reserve fund established for the acquisition of new equipment into the general fund …
https://www.osc.ny.gov/legal-opinions/opinion-96-10Financial Oversight of the Advantage After School Program
… community organizations is spent in accordance with program guidelines and whether these controls are functioning … New York State created the Advantage After School Program (Program) in 2000 to provide high-quality youth development …
https://www.osc.ny.gov/state-agencies/audits/2018/02/13/financial-oversight-advantage-after-school-program