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West Seneca Fire District #6 – Financial Management (2013M-14)
… from the Town of West Seneca and the County of Erie in which it is located. The District is governed by an … managed. The District also failed to claim over $121,500 in grant money awarded to it by the Federal Emergency … properly monitored and that reimbursements are submitted in a timely manner. Contact FEMA to determine if the District …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/west-seneca-fire-district-6-financial-management-2013m-14Comptroller DiNapoli Releases Municipal Audits
… and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … as well as to fund non-recurring expenditures and to build fund balance. Town of Phelps – Financial Management … Finally, the board has not formally established a multiyear financial plan. ### For access to state and local …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … The justices correctly reported financial activities to the Justice Court Fund on a monthly basis. However, they … not adequately monitor adopted budgets and allowed them to be over-expended each year. Auditors also found that …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-audits-0Fire District Information
… as possible: Online Services portal: Download the AFR User Manual [pdf] , or view the interactive version . Additional … to Fire District officials, including our New Official Quick Start Guide [pdf] , accounting guidance and a model code of …
https://www.osc.ny.gov/local-government/resources/fire-district-informationComptroller DiNapoli Releases Municipal Audits
… law. Some firefighters did not receive all of the LOSAP points to which they were entitled. Clifton Park Volunteer … state contracts, visit OpenBookNewYork . The easy-to-use website was created by Comptroller DiNapoli to promote …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-2Cicero Fire District – Financial Condition (2023M-132)
… financial condition and fund balance. If the Board does not adequately control expenditures and monitor and … financial and capital plans. District officials agreed with our findings and indicated they will take, or have …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/cicero-fire-district-financial-condition-2023m-132Accounting for LOSAP
This session will discuss accounting principles and work through journal entry examples to ensure the proper recordkeeping for length of service award programs (LOSAP). Participants will also learn about the establishment of the programs, applicable GASB criteria and reporting requirements.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-losap-120424.pdfAm I Required to Have an Audit?
… firefighters are required each year by law to have an audit conducted by an external auditor. A local government that expends … awarded funds in its fiscal year is also required to have an audit, conducted by an external auditor, in accordance … Am I Required to Have an Audit …
https://www.osc.ny.gov/local-government/audits/am-i-required-have-auditSummary of LOSAP Regulations
Summary of LOSAP Regulations local approval of State administration of the program
https://www.osc.ny.gov/files/local-government/resources/pdf/losapregsummary.pdfJamesport Fire District - Length of Service Award Program (2019M-05)
Determine if District officials properly administer the length of service award program (LOSAP).
https://www.osc.ny.gov/files/local-government/audits/pdf/jamesport-05.pdfImproved Financial Disclosure for LOSAPs and the New LOSAP Audit Requirements
The purpose of this bulletin is to provide LOSAP sponsors model notes that should be included with their annual financial reports.
https://www.osc.ny.gov/files/local-government/publications/pdf/losap.pdf