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Bohemia Fire District – Purchasing and Employee Overtime Costs (2017M-158)
… 1, 2015 through September 30, 2016. Background The Bohemia Fire District is a district corporation of the State, … of Islip, in Suffolk County. The District, which provides fire protection and other emergency services to approximately … residents, is governed by an elected five-member Board of Fire Commissioners. Expenditures for 2016 totaled …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/03/bohemia-fire-district-purchasing-and-employee-overtime-costs-2017m-158Sodus Center Fire Department – Financial Activities (2016M-424)
… 2015 through October 25, 2016. Background The Sodus Center Fire Department is a volunteer organization located in the … The Department, which is affiliated with the Sodus Center Fire District and provides fire protection services to the Town, is governed by its …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/03/31/sodus-center-fire-department-financial-activities-2016m-424Bethpage Fire District – Credit Card and Travel Expenditures (2017M-50)
… Purpose of Audit The purpose of our audit was to examine the District’s credit card and … The Bethpage Fire District is a district corporation of the State, distinct and separate from the Town of Oyster …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/09/bethpage-fire-district-credit-card-and-travel-expenditures-2017m-50Kirkwood Fire Company District No. 1, Inc. – Collections and Disbursements (2021M-73)
… adequate controls and provide additional oversight of collections and disbursements. Ensure all collections are …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/10/08/kirkwood-fire-company-district-no-1-inc-collections-andPompey Hill Fire District – Financial Management (2021M-136)
… whether the Pompey Hill Fire District (District) Board of Fire Commissioners (Board) properly established and … were not filed timely and the required independent audit of the financial statements was not conducted. We also found: … to permissive referendum. The District used $97,000 of capital reserve funds for operating costs which was not an …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/11/05/pompey-hill-fire-district-financial-management-2021m-136West Hill Fire District No. 3 – Financial Condition (2014M-160)
… 1, 2012 through March 6, 2014. Background The West Hill Fire District No. 3 is located in Chemung County and serves … District contracts with the City of Elmira and Big Flats Fire District No. 1 to provide fire protection services to District residents. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/15/west-hill-fire-district-no-3-financial-condition-2014m-160Comptroller DiNapoli Releases Municipal Audits
… and procedures relating to maintaining a reasonable level of fund balance. The town has accumulated excessive fund balances in the town-wide general fund, …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… following local government audits were issued. Fort Hunter Fire District – Capital Reserve Funds (Montgomery County) The … as a part of the budgeting process. Hamlin Morton Walker Fire District – Pumper Truck Procurement (Monroe County) The … to the competitive bidding requirements. Upper Jay Fire District – Board Oversight (Essex County) The board did …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Former Treasurer Charged in $11,000 Theft of Bolivar Volunteer Fire Department Funds
… The former treasurer of the Bolivar Volunteer Fire Department was charged today in the alleged theft of … of fraud involving taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-former-treasurer-charged-11000-theft-bolivar-volunteer-fire-department-fundsDiNapoli: Former Vernon Center Fire Department Treasurer Arrested for Stealing Over $300,000
… A former Treasurer of the Vernon Center Fire Department was arrested for allegedly stealing more than $300,000 from the … the Vernon Center Fire Department members and the public when he used his position to steal funds that were meant to …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-former-vernon-center-fire-department-treasurer-arrested-stealing-over-300000Opinion 94-13
… as a result of injury or sickness incurred or resulting from the performance of duty the full amount of his or her …
https://www.osc.ny.gov/legal-opinions/opinion-94-13Barnard Fire Department – Financial Controls (2015M-134)
… 1, 2013 through December 31, 2014. Background The Barnard Fire Department is located in the Town of Greece, Monroe … Board of Directors, is affiliated with the Barnard Fire District and provides fire protection and rescue services for the District’s …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/09/25/barnard-fire-department-financial-controls-2015m-134East Bloomfield-Holcomb Fire Department – Financial Operations (2017M-160)
… April 12, 2017. Background The East Bloomfield-Holcomb Fire Department provides fire protection services for the East Bloomfield Fire District, which covers the Town of East Bloomfield and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/17/east-bloomfield-holcomb-fire-department-financial-operationsMore About This Retirement Plan – State Police Plan
… available to Tier 2, 5 and 6 members of the Police and Fire Retirement System (PFRS) covered by the special 20-year … members who joined the New York State and Local Police and Fire Retirement System from July 31, 1973 through June 30, … contact us . © 2021, New York State and Local Police and Fire Retirement System VO1518 (Rev. 8/21) …
https://www.osc.ny.gov/retirement/publications/1518/more-about-retirement-planNanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)
… Purpose of Audit The purpose of our audit was to evaluate the Department’s financial operations for the period January 1, 2012 through … was a not-for-profit organization which was located in the Towns of Nanticoke and Lisle in Broome County. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-fundsState Comptroller DiNapoli Releases Municipal Audits
… announced his office completed audits of Aurora-Colden Fire District No. 6 , Columbia-Green Community College , … Waste Management Authority , Town of Greece , Johnsonville Fire District , Town of Nanticoke , Town of Marbletown , Municipal Parking Structures , City of Sherrill , Walden Fire District #2 and the West Niles Fire Company . "In …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases Municipal Audits
… Fire Company , Town of Mooers and the Town of Murray . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … and an administrative assistant to manage this account, sign checks and pay vendors before submitting claims to the …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-1Fire District Legislation
Fire District Legislation
https://www.osc.ny.gov/files/local-government/publications/pdf/firedistrict.pdf