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Town of Brownville Joint Fire District - Board Oversight (2018M-207)
… did not contract for an independent audit of its 2017 records as required by law. Certain Treasury duties were … of debit cards. Obtain an annual independent audit of the records. Ensure the Treasurer controls the disbursement of …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/01/25/town-brownville-joint-fire-district-board-oversight-2018m-207Eaton No. 1 Fire District – Board Oversight (2024M-4)
… complete report – pdf] Audit Objective Determine whether the Eaton No. 1 Fire District (District) officials adequately … activities or maintain appropriate records and reports. The Board of Fire Commissioners (Board) did not: Ensure … Ensure bank reconciliations were performed. Ensure that the District’s required annual financial reports (AFRs) were …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4Slate Hill Fire District – Procurement and Claims Processing (2021M-105)
… report - pdf ] Audit Objective Determine whether the Slate Hill Fire District’s (District) Board ensured that … Determine whether the Slate Hill Fire Districts District Board ensured that goods …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/12/29/slate-hill-fire-district-procurement-and-claims-processing-2021m-105Otisco Fire District – Financial Operations (2016M-415)
… Purpose of Audit The purpose of our audit was to examine whether the Board had adequate financial management procedures in place to annually report the District’s financial activity, review … did not present bank reconciliations and bank statements to the Board for review. Key Recommendations Ensure that the …
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)
… payment for 58 fuel credit card transactions, consisting of 1,181 gallons of fuel totaling $2,551 that were not adequately supported. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9Delhi Joint Fire District – Cash Receipts and Disbursements (2020M-142)
… (Board) ensured receipts were deposited, recorded and reported and disbursements were proper and supported. Key Findings The Board ensured the $746,000 in … Board ensured receipts were deposited recorded and reported and disbursements were proper and supported …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/delhi-joint-fire-district-cash-receipts-and-disbursements-2020m-142Chestertown Fire District – Claims Processing (2016M-387)
… the State, distinct and separate from the Town of Chester in Warren County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/24/chestertown-fire-district-claims-processing-2016m-387Area #9 – Wireless Network – Information Technology Governance
… of wireless technology and security can be found in the Office of the State Comptroller’s publication entitled …
https://www.osc.ny.gov/local-government/publications/it-governance/area-9-wireless-networkDiNapoli Announces Nominee for the Commission on Ethics and Lobbying in Government
… G. Groenwegen to the Commission on Ethics and Lobbying in Government. Groenwegen previously served as counsel to the … York meet those challenges and enhance the public’s faith in government.” Groenwegen has extensive experience in state government. Prior to joining the State Comptroller’s …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-announces-nominee-commission-ethics-and-lobbying-governmentDiNapoli: City of Kingston Is Addressing Infrastructure and Affordable Housing Needs While Maintaining Fiscal Stability
… work and improvements on Robert H. Dietz Memorial Stadium. Kingston has prioritized a number of projects to … and the proper infrastructure investments we will create jobs and improve economic growth,” Business Representative of … issued for improvements to the Kingston Library and Dietz Stadium. The city’s 2023 debt burden per capita was $2,874, …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-city-kingston-addressing-infrastructure-and-affordable-housing-needs-while-maintainingState Contract and Payment Actions in December
… In December, the Office of the State Comptroller approved 1,471 contracts for state agencies and public authorities valued at $8.6 billion and approved nearly … Building Company for construction management services in the Capital Region. $2.5 million with L.C. Whitford Co. …
https://www.osc.ny.gov/press/releases/2021/02/state-contract-and-payment-actions-decemberOpinion 90-57
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties (need for referendum on contract to receive fire protection from village with service award program) FIRE PROTECTION AND PREVENTION -- Contracts (cost of service … award program for the volunteer firefighters of a village fire department is subject to mandatory referendum in one or …
https://www.osc.ny.gov/legal-opinions/opinion-90-57Opinion 88-22
… program established under the act and administered by the New York State Department of Environmental Conservation …
https://www.osc.ny.gov/legal-opinions/opinion-88-22Opinion 96-19
… 5-G, to perform the function ( id .). In the instant case, both towns and fire districts are authorized to acquire …
https://www.osc.ny.gov/legal-opinions/opinion-96-19Opinion 97-19
… otherwise prohibited 2 . October 15, 1997 William H. Price, Jr., Esq., Attorney at Law East Marion Fire District 1 …
https://www.osc.ny.gov/legal-opinions/opinion-97-19Fishers Fire District – Financial Condition (2021M-128)
… not effectively manage the District’s financial condition and did not adopt realistic budgets from 2018 through 2021. … the District needed to increase real property taxes and override the 2018 and 2020 tax caps to close projected budget gaps. As a …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128Midway Fire District – Internal Controls Over Financial Operations (2012M-210)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the District’s financial operations for the period January 1, … The purpose of our audit was to evaluate internal controls …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/18/midway-fire-district-internal-controls-over-financial-operations-2012m-210Grahamsville Fire District – Internal Controls Over Financial Operations (2013M-117)
… 2012, to March 14, 2013. Background The Grahamsville Fire District is a district corporation of the State, distinct and separate from … of five elected members and is responsible for the District’s overall financial management. The District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/grahamsville-fire-district-internal-controls-over-financial-operationsBloomingburg Joint Fire District – Internal Controls Over Financial Operations (2013M-42)
… by the Board. The Treasurer does not provide check numbers to the Board and no one compares canceled check …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/bloomingburg-joint-fire-district-internal-controls-over-financialWallace Fire District – Board Oversight (2024M-126)
… and not spent in a prudent and economical manner. For example, the Board did not use competitive methods to …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/wallace-fire-district-board-oversight-2024m-126