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Schuyler Lake Fire District – Financial Activities (2022M-191)
audit, fire district, schuyler lake
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/schuyler-lake-fire-district-2022-191.pdfBellevue Fire District #9 – Procurement (2018M-5)
Bellevue Fire District #9 – Procurement (2018M-5)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-fire-2018-bellevue-district-9.pdfOpinion 94-25
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … meetings of groups within a fire department or fire company) GENERAL MUNICIPAL LAW, §217(c)(v): Section 217(c)(v) … Law 217cv authorizes credit to be granted towards a year of firefighting service under a service award program for …
https://www.osc.ny.gov/legal-opinions/opinion-94-25Eggertsville Fire District – Financial Activity (2017M-27)
Eggertsville Fire District Financial Activity 2017M27
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/eggertsville-fire-district-financial-activity-2017m-27Upper Jay Fire District – Audit Follow-Up (2023M-24-F)
… Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report Upper Jay Fire District – Board Oversight (2023M-24), released in May 2023. The audit determined that: The Board of Fire … Jay Fire Districts District progress as of October 2025 in implementing our recommendations in the audit report Upper …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/upper-jay-fire-district-audit-follow-2023m-24-fDelhi Joint Fire District – Cash Receipts and Disbursements (2020M-142)
… and supported. Key Findings The Board ensured the $746,000 in cash receipts were deposited, recorded and reported and … Board did not properly audit claims and: A cash receipts log is not maintained and the Treasurer’s records are not … someone other than the Treasurer to maintain a receipt log to verify that money collected has been deposited. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/delhi-joint-fire-district-cash-receipts-and-disbursements-2020m-142Opinion 95-16
… 234 App Div 464, 255 NYS 486, affd 259 NY 582, "last preceding" census refers to last census … roll as of the date of the apportionment. June 28, 1995 Dr. Donald A. Howard , Superintendent of Schools Valley …
https://www.osc.ny.gov/legal-opinions/opinion-95-16State Comptroller DiNapoli Releases Municipal Audits
… and properly reported the condition of court and trust funds to the State Comptroller as required. Auditors also …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-releases-municipal-auditsMonticello Joint Fire District – Fiscal Operations (2017M-80)
Monticello Joint Fire District Fiscal Operations 2017M80
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80New Woodstock Fire District – Controls Over Financial Activities (2014M-263)
… is a district corporation of the State, distinct and separate from the Towns of Cazenovia and DeRuyter in Madison County, in which it is located. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/new-woodstock-fire-district-controls-over-financial-activities-2014m-263Opinion 2001-7
… impose the proposed "entry fee". July 25, 2001 Sean M. Walter, Esq., Deputy Town Attorney Town of Riverhead 1 …
https://www.osc.ny.gov/legal-opinions/opinion-2001-7Hughsonville Fire District – Internal Controls Over Cash Disbursements (2014M-159)
… State, distinct and separate from the Town of Wappinger in Dutchess County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/hughsonville-fire-district-internal-controls-over-cash-disbursements-2014mAndes Joint Fire District – Financial Activities (2020M-158)
… Determine whether the Andes Joint Fire District District officials established adequate …
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)
… through September 30, 2016. Background The Mastic Beach Fire District is a district corporation of the State, … Mastic Beach Fire District Cash Disbursements 2017M38 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/mastic-beach-fire-district-cash-disbursements-2017m-38Otisco Fire District – Audit Follow-Up (2016M-415-F)
… of Review The purpose of our review was to assess the District’s progress, as of July 2024, in implementing our … report released in February 2017. Background The Otisco Fire District (District) is a district corporation of the … County. The District is governed by a five-member Board of Fire Commissioners (Board). Results of Review We determined …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/08/otisco-fire-district-audit-follow-2016m-415-fSchodack Valley Fire District – Cash Disbursements (2016M-98)
… 1, 2015 through December 30, 2015. Background The Schodack Valley Fire District is a district corporation of the State, … Schodack Valley Fire District Cash Disbursements 2016M98 …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/05/07/schodack-valley-fire-district-cash-disbursements-2016m-98Opinion 95-17
… to a district without consideration) TOWNS -- Powers and Duties (authority of town to transfer property to a … unreported). You ask whether, in lieu of selling the sand and crediting the proceeds to the townwide general fund, the … the town board is the governing board of the district and is responsible for the planning, construction, operation …
https://www.osc.ny.gov/legal-opinions/opinion-95-17Aurora-Colden Fire District No. 6 – Financial Activity (2017M-208)
… 2016 through July 19, 2017. Background The Aurora-Colden Fire District No. 6 is a district corporation of the State, … AuroraColden Fire District No 6 Financial Activity 2017M208 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/29/aurora-colden-fire-district-no-6-financial-activity-2017m-208Summitville Fire District – Financial Activities (2016M-395)
… Purpose of Audit The purpose of our audit was to determine whether District officials … The Summitville 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/2017/01/20/summitville-fire-district-financial-activities-2016m-395Opinion 88-55
… including trust funds, during said fiscal period; (3) the revenue or receipts of the corporation, both unrestricted and …
https://www.osc.ny.gov/legal-opinions/opinion-88-55