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South Butler Fire District – Board Oversight of Financial Operations (2020M-155)
Determine whether the South Butler Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of the District’s financial operations.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/south-butler-fire-district-2020-155.pdfStamford-Harpersfield-Kortright Fire District – Financial Activities (2020M-123)
Determine whether the Stamford-Harpersfield-Kortright Fire District (District) Board of Fire Commissioners (Board) established adequate controls over financial activities to safeguard assets.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/stamford-harpersfield-kortright-2020-123.pdfGreat River Fire District – Treasurer Reports (2025M-125)
Did the Great River Fire District (District) Treasurer provide the Board of Fire Commissioners (Board) with complete and accurate financial reports?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/great-river-fire-district-2025-125.pdfRichburg-Wirt Fire District – Board Oversight (2025M-73)
… (UTV) for approximately $28,000 as required, and as a result, may have paid more for the UTV than necessary. For …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/richburg-wirt-fire-district-board-oversight-2025m-73Comptroller DiNapoli Releases Municipal Audits
… condition of the water and sewer funds. Both funds relied on interfund advances from the general fund to help finance …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… the director did not develop proper internal controls over cash disbursements and electronic payments or financial … or not adequately separated for rent receipts and cash disbursements. Payments totaling approximately $152,000 …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-municipal-auditsOpinion 89-15
… -- Powers and Duties (authority to purchase liability insurance for vehicles owned by the village fire department) … VILLAGE LAW, §4-412: A village may not purchase liability insurance, nor agree to indemnify third parties against … to be responsible for maintaining the requisite liability insurance on the fire-fighting equipment used by the fire …
https://www.osc.ny.gov/legal-opinions/opinion-89-15Safe Schools Against Violence in Education (SAVE) Act - Safety Plans - 2019-MS-1
Determine if 17 school districts used their resources and two charter schools used their financial resources to implement district-wide school safety plans.
https://www.osc.ny.gov/files/local-government/audits/pdf/global-2019-ms-1.pdfHughsonville Fire District – Internal Controls Over Cash Disbursements (2014M-159)
… Purpose of Audit The purpose of our audit was to examine the controls over cash … The Hughsonville Fire District is a district corporation of the State, distinct and separate from the Town of …
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)
… Purpose of Audit The purpose of our audit was to review the District’s controls over the recording and reporting of financial activity for the …
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)
Pultneyville Fire District Internal Controls Over Financial Operations 2015M80
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/pultneyville-fire-district-internal-controls-over-financial-operationsTown of Ausable – Water and Sewer District Financial Operations (2015M-274)
… July 31, 2015. Background The Town of Ausable is located in Clinton County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-ausable-water-and-sewer-district-financial-operations-2015m-274Edmeston Fire District – Claims Auditing and Annual Financial Reporting (2024M-116)
… required. Ensure the Treasurer filed the District’s AFRs for fiscal years 2017 through 2023 in a timely manner. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/edmeston-fire-district-claims-auditing-and-annual-financial-reporting-2024mPocatello Fire District – Board Oversight and Treasurer’s Records and Reports (2016M-301)
… State, distinct and separate from the Town of Wallkill, in Orange County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/13/pocatello-fire-district-board-oversight-and-treasurers-records-and-reportsAndes Joint Fire District – Financial Activities (2020M-158)
… officials established adequate controls over cash receipts and disbursements. Key Findings The Board of Fire … did not establish adequate controls over cash receipts and disbursements. The Board did not: Segregate duties or provide additional oversight over receipts and disbursements to ensure the Treasurer recorded all …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/12/andes-joint-fire-district-financial-activities-2020m-158Westbury Water District – Purchasing (2015M-261)
… Purpose of Audit The purpose of our audit was to evaluate the District’s purchasing practices for the … of North Hempstead in Nassau County and provides water to over 20,500 customers. The District is governed by an … Ensure that purchase orders are issued prior to ordering goods and services. Consider amending the …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/westbury-water-district-purchasing-2015m-261Mastic Beach Fire District – Cash Disbursements (2017M-38)
… State, distinct and separate from the Town of Brookhaven in Suffolk County. The District is governed by an elected … include a detailed resolution of such audit and approval in the Board minutes. Prepare an abstract or list of checks …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/mastic-beach-fire-district-cash-disbursements-2017m-38Pittsfield Fire District – Board Oversight (2016M-305)
… County. The District is governed by an elected five-member Board of Fire Commissioners. General fund budgeted … appropriations for 2016 total $105,000. Key Findings The Board does not have any policies or procedures for credit … Pittsfield Fire District Board Oversight 2016M305 …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/12/09/pittsfield-fire-district-board-oversight-2016m-305Orient Fire District – Cash Reserves and Credit Cards (2015M-319)
… and separate from the Town of Southold, Suffolk County, in which it is located. The District, which serves … The Board did not ensure that travel was authorized in advance. Key Recommendations Amend the investment policy, …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/03/04/orient-fire-district-cash-reserves-and-credit-cards-2015m-319Fort Hunter Fire District – Capital Reserve Funds (2022M-202)
audit, Fort Hunter, fire district, capital reserve funds
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/fort-hunter-fire-district-2022-202.pdf