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Huntington Manor Fire District – Cash Disbursements (2014M-108)
… In the Treasurer’s absence, the Secretary performs all claims payment duties without supervision. Key Recommendations Audit all claims before they are paid. The Treasurer should …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/06/13/huntington-manor-fire-district-cash-disbursements-2014m-108Alton Fire District – Internal Controls Over Financial Operations (2015M-96)
… distinct and separate from the Town of Sodus, located in Wayne County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/10/alton-fire-district-internal-controls-over-financial-operations-2015m-96Plymouth Fire District – Controls Over Financial Activity (2014M-211)
… distinct and separate from the Town of Plymouth, located in Chenango County. The District is governed by a five-member …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/plymouth-fire-district-controls-over-financial-activity-2014m-211Long Lake Fire District No. 1 – Controls Over Financial Activities (2014M-272)
… State, distinct and separate from the Town of Long Lake, in Hamilton County. The Board of Fire Commissioners consists … the Treasurer file the annual financial report with OSC in a timely manner. … Long Lake Fire District No 1 Controls …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/long-lake-fire-district-no-1-controls-over-financial-activities-2014m-272Forestburgh Fire District – Financial Activities (2015M-203)
… did not maintain adequate accounting records. The Board does not perform the required annual audit. The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/16/forestburgh-fire-district-financial-activities-2015m-203Genesee County Soil and Water Conservation District – Cash Receipts and Disbursements (2017M-34)
… Purpose of Audit The purpose of our audit was to review the District’s cash receipts and disbursements for … District provides services and funds projects related to the conservation of soil and water resources, improvement … management of soil erosion. The District is governed by a five-member Board of Directors appointed by the Genesee …
https://www.osc.ny.gov/local-government/audits/district/2017/04/07/genesee-county-soil-and-water-conservation-district-cash-receipts-andMonsey Fire District – Board Oversight (2020M-62)
… operations and did not comply with General Municipal Law financial filing and audit requirements. For seven …
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)
… the State, distinct and separate from the Town of Altona in Clinton County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/01/altona-fire-district-claims-auditing-2016m-162State Comptroller DiNapoli Releases Municipal Audits
… Town of Greenport , Town of Guilderland , Kenilworth Fire District No. 2 , Sodus Center Fire Department , Town of … fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … while the board annually contracts with a certified public accounting firm to perform an annual audit, the treasurer …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… bills for board approval, records disbursements (including payroll), signs the checks and accurately reconciles the bank …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-auditsOpinion 98-18
… opinion. AMBULANCE SERVICE -- Fees (imposition of fees for services of an emergency rescue and first aid squad) FEES -- … first aid squad) GENERAL MUNICIPAL LAW, §209-b(4); PUBLIC HEALTH LAW, §3008(7): Subdivision 7 of section 3008 of the … of regional emergency medical services councils; and a New York state emergency medical services council to develop …
https://www.osc.ny.gov/legal-opinions/opinion-98-18Model Code of Ethics for Local Governments - Frequently Asked Questions
… phone to call his or her child’s school when there is a health issue? No. The Model Code (Section 12) recognizes the …
https://www.osc.ny.gov/local-government/publications/model-code-ethics-local-governments-frequently-asked-questionsState Comptroller DiNapoli Releases Municipal Audits
… be adequately safeguarded. Village of Croton-on-Hudson – Payroll (Westchester County) Auditors found that timesheets … have employees' signatures or show actual hours worked. Payroll records for the Department of Public Works revealed … County) Town officials did not adopt a comprehensive online banking policy or adequately segregate online banking …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-municipal-auditsBooks and Rattles, Inc. – Compliance With the Reimbursable Cost Manual
… program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost Manual …
https://www.osc.ny.gov/state-agencies/audits/2017/01/03/books-and-rattles-inc-compliance-reimbursable-cost-manualComptroller DiNapoli Releases State Audits
… today the following audits have been issued: Department of Health: Medicaid Program: Questionable Payments for … minimum standards to support his Medicaid claims. A review of a sample of the records found that they contained inadequate and …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-state-audits-0DiNapoli Announces Staff Appointments
… David Hasso to deputy comptroller for payroll, accounting and revenue services and Randy Partridge to assistant comptroller for local … [email protected] for photos of staff. Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-announces-staff-appointmentsTown of Ausable – Water and Sewer District Financial Operations (2015M-274)
… Purpose of Audit The purpose of our audit was to review the financial operations of Ausable Water District … The Town of Chesterfield did not assess penalties to delinquent accounts. Key Recommendations Develop … on all delinquent accounts. … The purpose of our audit was to review the financial operations of Ausable Water District …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-ausable-water-and-sewer-district-financial-operations-2015m-274Hughsonville Fire District – Internal Controls Over Cash Disbursements (2014M-159)
Hughsonville Fire District Internal Controls Over Cash Disbursements 2014M159
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/hughsonville-fire-district-internal-controls-over-cash-disbursements-2014mHortonville Fire District – Financial Reporting (2014M-188)
… was to review the District’s controls over the recording and reporting of financial activity for the period January 1, … District is a district corporation of the State, distinct and separate from the Town of Delaware, located in Sullivan … not provide the Board with budget versus actual revenue and expenditure reports. Key Recommendations The Board should …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/hortonville-fire-district-financial-reporting-2014m-188Pultneyville Fire District – Internal Controls Over Financial Operations (2015M-80)
… Budgeted appropriations for 2015 total $132,950. Key Findings The Board has not adopted an investment policy, … an annual audit of the District’s financial records. Key Recommendations Adopt an investment policy. Review the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/pultneyville-fire-district-internal-controls-over-financial-operations