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East 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 … East BloomfieldHolcomb Fire Department Financial Operations 2017M160 …
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
… special 20-year State Police retirement plan. (There is no Tier 4 in PFRS.) These benefits are provided by Section … by Article 14 benefits. View your Article 14 plan book for more information. This publication has made reference to …
https://www.osc.ny.gov/retirement/publications/1518/more-about-retirement-planNanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)
… was a not-for-profit organization which was located in the Towns of Nanticoke and Lisle in Broome County. The Department, which was governed by a … of the bank statements, including canceled check images, on a periodic basis. The Board and membership should have …
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
… The town's accounting records did not include a part-town (PT) general fund. General fund PT revenues and expenditures were not properly allocated. As … years. City of Sherrill – Payroll and Community Activity Center Cash Receipts (Oneida County) City officials …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… of Richmondville , Village of Suffern and Ulster County . “In today’s fiscal climate, budget transparency and … Receivables for Water Operations (Saratoga County) In 2013, the board attempted to improve the segregation of … (2014M-66) The Industrial Development Agency was effective in its efforts to promote, develop, and assist in economic …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases Municipal Audits
… do not include sufficient information such as abstract numbers, abstract dates or the numbers and dollar amounts of claims to document which claims …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-1Richburg-Wirt Fire District – Board Oversight (2025M-73)
… operations? Audit Period January 1, 2023 – April 29, 2025 We extended the audit period through October 6, 2025, to … the 2023, 2024 and 2025 fiscal years was $102,007. Audit Summary The Board did not provide adequate oversight of … and adopt required policies, including an investment policy, a procurement policy and a code of ethics. Use …
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)
… 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
… agreements for sums below the monetary threshold (see, e.g., Walton v Mayor , 26 App Div 76, 49 NYS 615; 1A Antieau, … exceed $5,000 over the course of a fiscal year (1987 Opns St Comp No. 87-4, p 6; 23 Opns St Comp, 1967, p 866; 11 Opns … an amount close to $5,000 for an item, potential upward market fluctuations and fluctuations as to the district's …
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. VATTER pled guilty today to wire fraud in connection with state pension benefits before U.S. … U.S. Attorney Preet Bharara said: “Michael Vatter, the former Newburgh City Fire Chief, cheated the public he …
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 … municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … no use was recorded for either vehicle in the vehicle use log until May 2016. Greater Syracuse Property Development …
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
… Fire Department, Kimberly Simchik was sentenced to serve 1-3 years in state prison and pay $92,000 in restitution after pleading guilty to stealing from the fire department. “The sentence in this case should be a warning to anyone tempted to abuse their position of trust for their …
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
… to the sole count in the indictment, grand larceny in the second degree, in August. “Instead of serving his department, …
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)
… [read complete report – pdf] Audit Objective Did the West Henrietta Fire Department, Inc. (Department) … Period January 1, 2023 – August 7, 2025 Understanding the Audit Area A fire department treasurer must properly … ensure statutory compliance, financial accountability and the public’s trust. A lack of oversight can lead to …
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
… wrote herself extra paychecks and used district funds to buy tools for her husband’s business. To read the final audit … Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
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)
… was to evaluate controls over the Treasurer’s activities for the period January 1, 2013 through August 12, 2014. … and Claverack in Columbia County. The Company is governed by an elected three-member Board of Trustees. As of the end … from its bank accounts. The Board did not establish a credit card policy to describe proper credit card usage, …
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)
… purpose of our audit was to review controls over payroll and fire protection and ambulance contracts for the period January 1, 2015 … The Town of Minisink is located in Orange County and has a population of approximately 4,500. The Town is … Town of Minisink Payroll and Fire Protection and Ambulance Contracts 2017M14 …
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)
… years’ of expenditures. We project the District will end 2020 with a surplus of $308,800, 177 percent of 2021 … on historic trends. Develop and adopt financial plans for maintaining a reasonable level of fund balance. District …
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)
… bank reconciliations, bank statements or canceled check images on a monthly basis are performed. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80