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Opinion 2003-3
… §§217, 219: The maximum benefit that may be provided under a defined benefit plan service award program cannot exceed a monthly payment for life of twenty dollars for each year of firefighting … program shall be a monthly payment, payable for life, that does not exceed an amount equal to twenty dollars for each …
https://www.osc.ny.gov/legal-opinions/opinion-2003-3Union Center Fire Company, Inc. – Internal Controls (2014M-303)
… Purpose of Audit The purpose of our audit was to determine if internal controls were … Not-For-Profit Corporation Law and is located in the Town of Union, Broome County. The Company, which is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/union-center-fire-company-inc-internal-controls-2014m-303Port Washington Fire Department – Budgeting (2015M-209)
… Purpose of Audit The purpose of our audit was to determine whether the Board adopted … is located in Nassau County and contracts with the Town of North Hempstead and the Villages of Baxter Estates, Flower …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/23/port-washington-fire-department-budgeting-2015m-209Newfield Fire Company, Inc. - Internal Controls Over Financial Activity (2014M-346)
… Purpose of Audit The purpose of our audit was to review controls over cash receipts and … Inc. is a not-for-profit organization located in the Town of Newfield, Tompkins County. The Company, which is governed …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/newfield-fire-company-inc-internal-controls-over-financialWest Seneca Fire District #1 – Purchasing (2017M-272)
… 1, 2016 through September 1, 2017. Background The West Seneca Fire District #1 is a district corporation of the State, distinct and separate from the Town of West Seneca in Erie County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/west-seneca-fire-district-1-purchasing-2017m-272Summitville Fire District – Financial Activities (2016M-395)
… and reported and that District money was safeguarded for the period January 1, 2015 through October 17, 2016. … Board of Fire Commissioners. Budgeted appropriations for 2016 totaled $239,000. Key Finding The Board has …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/20/summitville-fire-district-financial-activities-2016m-395Eggertsville Fire District – Financial Activity (2017M-27)
… of the State, distinct and separate from the Town of Amherst in Erie County. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/eggertsville-fire-district-financial-activity-2017m-27Auditors Find Safety Hazards at Pre-K Facilities in New York City
… (UPK) programs found classrooms with potential fire and safety hazards, toxic cleaning supplies and peeling … used for UPK to be safe and to comply with applicable fire safety, health and building codes. Equipment and …
https://www.osc.ny.gov/press/releases/2019/06/auditors-find-safety-hazards-pre-k-facilities-new-york-cityWest Webster Fire District – Financial Management (2023M-23)
audit, west webster, fire district
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/west-webster-fire-district-2023-23.pdfSchuyler Lake Fire District – Financial Activities (2022M-191)
audit, fire district, schuyler lake
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/schuyler-lake-fire-district-2022-191.pdfBellevue Fire District #9 – Procurement (2018M-5)
Bellevue Fire District #9 – Procurement (2018M-5)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-fire-2018-bellevue-district-9.pdfWillsboro Fire Department – Financial Operations (2014M-206)
… January 1, 2013 through April 30, 2014. Background The Willsboro Fire Department is located in the Town of Willsboro in Essex …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/10/willsboro-fire-department-financial-operations-2014m-206Town of Oneonta Fire District – Internal Controls Over Financial Operations (2013M-243)
… Background The District is a district corporation of the State, distinct and separate from the Town of Oneonta and … audit of the District’s records by an independent public accountant and Verify the applicability of the wording in the … and remit the withholdings to the appropriate Federal and State agencies in a timely manner. Perform a thorough audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/town-oneonta-fire-district-internal-controls-over-financial-operationsNewstead Fire Company –Internal Controls (2014M-92)
… services and also receives moneys from fundraising, hall rentals, donations, and foreign fire insurance. For the 2013 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/27/newstead-fire-company-internal-controls-2014m-92State Comptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively." Chestertown … the fuel inventory recordkeeping to help ensure fuel is safeguarded. The board did not enter into written shared …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-audits-0Tupper Lake Volunteer Fire Department, Inc. – Misappropriation of Funds and Board Oversight (2014M-229)
… controls over the Department’s financial operations for the period April 1, 2009 through December 31, 2013. … of three to four years, he used Department credit cards for his personal use and took cash from Department … The Treasurer did not present any claims to the Board for its review and approval. The Treasurer did not maintain …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/02/24/tupper-lake-volunteer-fire-department-inc-misappropriation-funds-and-boardRichford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… oversight of financial operations and long-term planning is not adequately performed, the Board and District officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55Barnard Fire District – Financial Condition (2015M-145)
… Purpose of Audit The purpose of our audit was to determine if District officials … The Barnard Fire District is a district corporation of the State, distinct and separate from the Town of Greece, Monroe County, in which it is located. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/barnard-fire-district-financial-condition-2015m-145Slingerlands Fire District – Professional Services (2014M-250)
… Purpose of Audit The purpose of our audit was to review whether the District obtained professional services in accordance with its purchasing policy for the period … distinct and separate from the Towns of Bethlehem and New Scotland in Albany County. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/slingerlands-fire-district-professional-services-2014m-250North Queensbury Volunteer Fire Company – Controls Over Financial Activities (2014M-167)
… the oversight of the Company’s financial operations for the period January 1, 2012 through February 28, 2014. … The North Queensbury Volunteer Fire Company is a not-for-profit corporation located in the Town of Queensbury, … or invoices. Key Recommendations Approve all payments for purchases made by committees. Ensure that all …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/05/north-queensbury-volunteer-fire-company-controls-over