Search
East Bloomfield-Holcomb Fire Department – Financial Operations (2017M-160)
… 1, 2015 through 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 … and certain areas of the Town of Canandaigua in Ontario County. The Department is governed by a five-member Board of …
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
… the benefits 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, …
https://www.osc.ny.gov/retirement/publications/1518/more-about-retirement-planNanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)
… organization which was located in the Towns of Nanticoke and Lisle in Broome County. The Department, which was … contracted with the Towns to provide fire protection and emergency services. Budgeted appropriations for 2015 were … completion of our audit, the Department ceased operations and is currently awaiting dissolution from the State Attorney …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-fundsBarnard Fire Department – Financial Controls (2015M-134)
… Purpose of Audit The purpose of our audit was to determine whether the Department’s … The Barnard Fire Department is located in the Town of Greece, Monroe County. The Department, which is governed …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/09/25/barnard-fire-department-financial-controls-2015m-134State Comptroller DiNapoli Releases Municipal Audits
… Sherrill , Walden Fire District #2 and the West Niles Fire Company . "In today's fiscal climate, budget transparency and … which subsequently lowered tax rates for town residents living outside of the village. East Islip Public Library – … period for 27 purchases totaling $77,044. West Niles Fire Company – Financial Activities (Cayuga County) The board has …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… Development Agency , Greenville Fire District , Town of Knox , City of Long Beach , Plymouth Volunteer Fire … over $1.2 million in five separate reserve funds. Town of Knox – Internal Controls Over Payroll (Albany County) The … Genesee Co Ind Dev Agency Greenville Fire Dist Town of Knox City of Long Beach Plymouth Vol Fire Dept Town of …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases Municipal Audits
… a secure offsite location and develop a disaster recovery plan. Elmont Public Library – Board Oversight and … does not audit and approve claims before they are paid from the administrative checking account. The board …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-1Richburg-Wirt Fire District – Board Oversight (2025M-73)
… Did the Richburg-Wirt Fire District (District) Board of Fire Commissioners (Board) provide adequate oversight of financial operations? Audit Period January 1, 2023 – April … are district corporations and political subdivisions of the State of New York (State), distinct from the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/richburg-wirt-fire-district-board-oversight-2025m-73West Sand Lake Fire District #1 - Internal Controls Over Financial Operations (2013M-398)
… through October 31, 2013. Background The West Sand Lake Fire District No. 1 is located in Rensselaer County. The Board of Fire Commissioners (Board) consists of five elected members. … West Sand Lake Fire District 1 Internal Controls Over Financial Operations …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/west-sand-lake-fire-district-1-internal-controls-over-financial-operationsOpinion 90-35
… (computation of for fuel oil) GENERAL MUNICIPAL LAW, §103: If it is known or may be reasonably anticipated that a … expend over $5000 for this item. General Municipal Law, §103 provides that, except as otherwise expressly provided by … Municipal Corporation Law, §10.31; cf . Swift v Mayor , 83 NY 528; Jones v City of Binghamton , 26 AD2d 710, 271 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-90-35Former Newburgh City Fire Chief Pleads Guilty To Wire Fraud For Fraudulently Obtaining Retirement Benefits
… Preet Bharara, United States Attorney for the Southern District of New York, announced that MICHAEL J. … Preet Bharara United States Attorney for the Southern District of New York announced that MICHAEL J VATTER … fraud in connection with state pension benefits before US District Judge Cathy Seibel in White Plains federal court …
https://www.osc.ny.gov/press/releases/2016/04/former-newburgh-city-fire-chief-pleads-guilty-wire-fraud-fraudulently-obtaining-retirement-benefitsState Comptroller DiNapoli Releases Municipal Audits
… Village of Newport and the Wassaic Fire District. "In today’s fiscal climate, budget transparency and … used primarily for actual and necessary district purposes in an efficient and economical manner. Although the non-firefighting vehicles were purchased in mid-2015, no use was recorded for either vehicle in the …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Former Durhamville Fire Department Treasurer Sentenced to Prison for Theft of Over $92K
… the details of Simchik’s crimes. She was sentenced before Judge Michael R. Nolan in Oneida County Court. Since taking …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-former-durhamville-fire-department-treasurer-sentenced-prison-theft-over-92kDiNapoli: Former Vernon Center Fire Department Treasurer Sentenced to Prison for Theft of Over $300,000
… from May 2018 to May 2024. Rose’s sentence was imposed by Judge Michael R. Nolan in Oneida County Court. Since taking …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-former-vernon-center-fire-department-treasurer-sentenced-prison-theft-over-300000West Henrietta Fire Department, Inc. – Treasurer (2025M-104)
… jeopardize a fire department’s funding and its mission. From January 1, 2023 through December 31, 2024, the … totaling $2,219 in a Department bank account within 10 days of receipt, as required by Department bylaws. Maintain … in this report and forward it to our office within 90 days. For more information on preparing and filing your …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/west-henrietta-fire-department-inc-treasurer-2025m-104DiNapoli: Former Pulteney Fire District Treasurer Sentenced in $6,800 Theft of Fire District Funds
… treasurer of Pulteney Fire District No. 2 was sentenced to five years probation and ordered to pay full restitution for stealing more than $6,800 in fire … an illegal second salary. “This public servant was able to write herself extra paychecks because no one else was …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-former-pulteney-fire-district-treasurer-sentenced-6800-theft-fire-district-fundsWest Ghent Volunteer Fire Company – Treasurer’s Activities (2016M-48)
West Ghent Volunteer Fire Company Treasurers Activities 2016M48
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/03/west-ghent-volunteer-fire-company-treasurers-activities-2016mTown of Minisink – Payroll and Fire Protection and Ambulance Contracts (2017M-14)
… of our audit was to review controls over payroll and fire protection and ambulance contracts for the period … hearings as required before entering into and signing fire protection and ambulance service contracts. Key … prior to entering into and signing contracts with the fire and ambulance companies. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-minisink-payroll-and-fire-protection-and-ambulance-contracts-2017m-14Theresa Fire District – Board Oversight and Financial Management (2021M-60)
… reports with the Office of the State Comptroller (OSC) in a timely manner. The 2017 through 2019 annual reports were … on historic trends. The District ended 2019 with $345,000 in surplus fund balance – enough to fund nearly two years’ of …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/18/theresa-fire-district-board-oversight-and-financial-management-2021m-60Monticello Joint Fire District – Fiscal Operations (2017M-80)
… from the Town of Thompson and Village of Monticello in Sullivan. The District provides fire protection to over … reflect historical trends and known future needs in actual expenditures. Develop a fund balance policy that …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80