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Westbury Water District – Purchasing (2015M-261)
… of Audit The purpose of our audit was to evaluate the District’s purchasing practices for the period January 1, … 2014 through March 31, 2015. Background The Westbury Water District is located in the Town of North Hempstead in Nassau …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/westbury-water-district-purchasing-2015m-261Andes Joint Fire District – Financial Activities (2020M-158)
… Discontinue the use of debit cards. Ensure the Board audits and approves claims that contain adequate supporting …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/12/andes-joint-fire-district-financial-activities-2020m-158Mastic Beach Fire District – Cash Disbursements (2017M-38)
… September 30, 2016. Background The Mastic Beach Fire District is a district corporation of the State, distinct and separate from …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/mastic-beach-fire-district-cash-disbursements-2017m-38Orient Fire District – Cash Reserves and Credit Cards (2015M-319)
… Purpose of Audit The purpose of our audit was to assess the District’s controls over cash investments and credit card … 2014 through February 28, 2015. Background The Orient Fire District is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/03/04/orient-fire-district-cash-reserves-and-credit-cards-2015m-319Pittsfield Fire District – Board Oversight (2016M-305)
… of our audit was to examine internal controls over the District’s financial operations for the period July 1, 2015 through July 31, 2016. Background The Pittsfield Fire District is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/12/09/pittsfield-fire-district-board-oversight-2016m-305Pocatello Fire District – Board Oversight and Treasurer’s Records and Reports (2016M-301)
… of our audit was to examine the internal controls over the District’s financial operations for the period January 1, … 2015 through May 25, 2016. Background The Pocatello Fire District is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/13/pocatello-fire-district-board-oversight-and-treasurers-records-and-reportsEdmeston Fire District – Claims Auditing and Annual Financial Reporting (2024M-116)
… of Fire Commissioners (Board) properly audited claims and whether the Treasurer filed the required Annual Financial … Key Findings The Board did not properly audit all claims, and the Treasurer did not file AFRs in a timely manner. The Board did not: Audit and approve all claims before payment and ensure all claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/edmeston-fire-district-claims-auditing-and-annual-financial-reporting-2024mFinancial Data: How can we submit a data request?
… Requesters can either phone the Local Government and School Accountability (LGSA) Help Line at 1-866-321-8503 or …
https://www.osc.ny.gov/local-government/data/financial-data-how-can-we-submit-data-requestTown of Hempstead Sanitary District No. 2 – Financial Condition and Procurement (2016M-388)
… of Audit The purpose of our audit was to evaluate the District’s financial condition and controls over procurement … June 30, 2016. Background The Town of Hempstead Sanitary District No. 2 is located in the Town of Hempstead in Nassau …
https://www.osc.ny.gov/local-government/audits/district/2017/03/17/town-hempstead-sanitary-district-no-2-financial-condition-and-procurement-2016mSylvan Beach Fire District – Internal Controls Over Financial Operations (2013M-76)
… of Audit The purpose of our audit was to determine if the District’s controls are adequate to ensure that financial … activity is properly recorded and reported and that District moneys are safeguarded. Background The Sylvan Beach Fire District is a district corporation of the State, distinct and …
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)
… 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, …
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)
… of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial … 1, 2012, to May 3, 2013. Background The Claryville Fire District is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/claryville-fire-district-internal-controls-over-financial-operations-2013mTown 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-239Locust Valley Water District – Budgeting (2013M-179)
… of our audit was to assess the internal controls over the District’s financial operations for the period January 1, … December 31, 2012. Background The Locust Valley Water District is located in the Town of Oyster Bay, in Nassau …
https://www.osc.ny.gov/local-government/audits/district/2013/09/06/locust-valley-water-district-budgeting-2013m-179State Comptroller DiNapoli Releases Municipal Audits
… local government audits were issued. Quaker Street Fire District – Board Oversight (Schenectady County) The board did … with the procurement policy and claims were for a proper district purpose or adequately supported. Additionally, the … accurately and in a timely fashion. Slate Hill Fire District – Procurement and Claims Processing (Orange County) …
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)
… our audit was to evaluate the financial condition of Water District 1 and determine if the Board complied with adopted … Town’s two water districts, and adopted budgets for one district were unreasonable, resulting in annual operating …
https://www.osc.ny.gov/local-government/audits/town/2014/09/05/town-ripley-water-district-financial-condition-and-legal-services-2014m-15Life Changes: What If I Work After Retirement?
… option to receive a recalculated pension that takes into account your original service credit, the additional service … a permanent actuarial reduction to your new pension to account for the benefits you already received. Members who do …
https://www.osc.ny.gov/retirement/publications/life-changes-what-if-i-work-after-retirementDiNapoli: Former Village of Sherman Treasurer Arrested for Alleged Theft of $20,000
… Comptroller Thomas P. DiNapoli, the Chautauqua County District Attorney Jason Schmidt and the Chautauqua County … to pay her personal expenses,” DiNapoli said. “I thank District Attorney Schmidt and the Chautauqua County Sheriff’s … hold her accountable.” “This is not a victimless crime,” District Attorney Schmidt said. “The Village of Sherman, like …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-former-village-sherman-treasurer-arrested-alleged-theft-20000Opinion 92-45
… of an emergency rescue and first aid squad of a fire district fire department. You ask whether the emergency rescue and first aid squad of a fire district fire department may impose a fee on certain persons … .). In addition, the board of fire commissioners of a fire district which has a squad composed mainly of volunteer …
https://www.osc.ny.gov/legal-opinions/opinion-92-45Huntington Man Pleads Guilty to Grand Larceny
… State Comptroller Thomas P. DiNapoli and Suffolk County District Attorney Raymond A. Tierney today announced that … said State Comptroller DiNapoli . “I thank Suffolk County District Attorney Tierney for his partnership in bringing him …
https://www.osc.ny.gov/press/releases/2024/09/huntington-man-pleads-guilty-grand-larceny