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West Sand Lake Fire District #1 - Internal Controls Over Financial Operations (2013M-398)
… Purpose of Audit The purpose of our audit was to assess financial controls over financial … District No. 1 is located in Rensselaer County. The Board of Fire Commissioners (Board) consists of five elected …
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
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- … districts, within the county (see also County Law, §408-a[2]). In determining whether it may be reasonably anticipated …
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 … he admitted to his fraud, and he will be held accountable for his corruption.” New York State Comptroller Thomas P. … restitution. I thank U.S. Attorney Bharara and the F.B.I. for their continued partnership in the fight against public …
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
… his office completed audits of Franklin Square and Munson Fire District, Greater Syracuse Property Development … Village of Mayfield, Village of Newport and the Wassaic Fire District. "In today’s fiscal climate, budget … appropriately and effectively." Franklin Square and Munson Fire District – Non-Firefighting Vehicles (Nassau County) …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Former Pulteney Fire District Treasurer Sentenced in $6,800 Theft of Fire District Funds
… Lisa Stone, the former treasurer of Pulteney Fire District No. 2 was sentenced to five years probation and … 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/2015/07/dinapoli-former-pulteney-fire-district-treasurer-sentenced-6800-theft-fire-district-fundsSmithfield Fire District –Controls Over Financial Activities (2015M-113)
… Purpose of Audit The purpose of our audit was to determine whether controls were adequate … The Smithfield 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/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113Limestone Volunteer Firemen, Inc. – Controls Over Financial Activities (2014M-219)
… Purpose of Audit The purpose of our audit was to determine whether Company controls were adequate to ensure … was properly recorded and reported and that Company money was safeguarded for the period January 1, 2013 through … officials did not maintain accurate records to show how much money was collected from the 2013 Dice Run, or the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/21/limestone-volunteer-firemen-inc-controls-over-financial-activities-2014mWest Ghent Volunteer Fire Company – Treasurer’s Activities (2016M-48)
… August 12, 2014. Background The West Ghent Volunteer Fire Company provides fire protection services in parts of the Towns of Ghent and … in revenue and received approximately $19,700 in foreign fire insurance premiums in 2014. Key Findings The Company did …
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)
… 13, 2016. Background The Town of Minisink is located in Orange County and has a population of approximately 4,500. …
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)
… whether the Theresa Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight to … not file required annual financial reports with the Office of the State Comptroller (OSC) in a timely manner. The 2017 … in surplus fund balance – enough to fund nearly two years’ of expenditures. We project the District will end 2020 with a …
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)
… through January 17, 2017. Background The Monticello Joint Fire District is a district corporation of the State, … Village of Monticello in Sullivan. The District provides fire protection to over 15,300. The District is governed by an elected five-member Board of Fire Commissioners. General fund budgeted appropriations for …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80Middletown No. 1 Fire District – Annual Financial Reports (2020M-160)
… ] Audit Objective Determine whether the Middletown No. 1 Fire District (District) Treasurer filed the required annual … corrective action. … Determine whether the Middletown No 1 Fire District District Treasurer filed the required annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/middletown-no-1-fire-district-annual-financial-reports-2020m-160DiNapoli: Former Citizens Hose Fire Company Treasurer Arrested for Stealing More Than $100,000
… needed improvements in oversight, this is the second theft my office has found by this company’s officials in six years. Thanks to my partnership with District Attorney Ritts and Sheriff … protecting such funds. We are disappointed to see such cases where one or two individuals undermine the trust of the …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-former-citizens-hose-fire-company-treasurer-arrested-stealing-more-100000Opinion 91-20
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … services within the fire protection districts. You state that the town is considering the provision of …
https://www.osc.ny.gov/legal-opinions/opinion-91-20Chenango Bridge Fire Company – Cash Receipts and Disbursements (2014M-300)
… through September 8, 2014. Background The Chenango Bridge Fire Company is a volunteer organization in Broome County … which contracts with the Town of Chenango to provide fire protection services. Expenditures for 2013 totaled … to determine the expected gross profit. … Chenango Bridge Fire Company Cash Receipts and Disbursements 2014M300 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/chenango-bridge-fire-company-cash-receipts-and-disbursementsThurston Fire District – Financial Activity (2016M-430)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that … The Thurston Fire District is a district corporation of the State, distinct and separate from the Town of Thurston …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/08/thurston-fire-district-financial-activity-2016m-430Hillside Fire District – Cash Receipts and Disbursements (2016M-284)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that … The Hillside 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/2016/09/30/hillside-fire-district-cash-receipts-and-disbursements-2016m-284Uniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (2013M-244)
… Purpose of Audit The purpose of our audit was to determine if the Uniondale Fire District Board of Commissioners developed an adequate control environment to …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-boardTown of Owego Fire District – Board Oversight (2013M-26)
… of cash disbursements, assets and fuel inventories for the period January 1, 2011, to December 13, 2012. … being made, thus ensuring that the goods purchased were for District purposes. However, without auditing the claims … of District cash. District officials could not account for more than 50 percent of fuel delivered to two of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/town-owego-fire-district-board-oversight-2013m-26State Comptroller DiNapoli Releases Municipal Audits
… make remittances in a timely manner. Coeymans Hollow Fire District – Board Oversight (Albany County) The board … the service contract with the Coeymans Hollow Volunteer Fire Corporation was adequate in addressing what periodic … manner for fiscal years 2018 through 2020. Kortright Rural Fire District – Financial Activities (Delaware County) The …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-1