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Port Washington Fire Department – Budgeting (2015M-209)

… Background The Port Washington Fire Department is located in Nassau County and contracts with the Town of North … Key Finding The Department underestimated expenditures in its budgets for the years 2012-14. Key Recommendation …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/23/port-washington-fire-department-budgeting-2015m-209

Newfield Fire Company, Inc. - Internal Controls Over Financial Activity (2014M-346)

… $360,000. Key Finding The Auditing Committee and the independent auditor did not have procedures in place to obtain or review canceled check images, and adequate documentation of the President’s … is available for the Auditing Committee and the independent auditor to perform their annual audits. …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/newfield-fire-company-inc-internal-controls-over-financial

State Comptroller DiNapoli Releases Municipal Audits

… audits of Chestertown Volunteer Fire Company , Town of Ithaca and the Town of Smithtown . "In today's fiscal … that all cash had actually been deposited. Town of Ithaca – Information Technology (Tompkins County) Town … audits of Chestertown Volunteer Fire Company Town of Ithaca and the Town of Smithtown …

https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-audits-0

Tupper Lake Volunteer Fire Department, Inc. – Misappropriation of Funds and Board Oversight (2014M-229)

… and procedures for credit card usage. Key Recommendations Amend the bylaws to contain adequate guidance and procedures …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/02/24/tupper-lake-volunteer-fire-department-inc-misappropriation-funds-and-board

Richford Fire District – Long-Term Planning and Board Oversight (2024M-55)

… complete report – pdf] Audit Objective  Determine whether the Richford Fire District (District) Board of Commissioners (Board) established adequate long-term … oversight over financial operations. Key Findings  The Board did not establish adequate long-term capital and …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55

Newstead Fire Company –Internal Controls (2014M-92)

… 2014. Background The Newstead Fire Company is a volunteer organization located in the Town of Newstead in Erie County. …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/27/newstead-fire-company-internal-controls-2014m-92

Willsboro Fire Department – Financial Operations (2014M-206)

… 2014. Background The Willsboro Fire Department is located in the Town of Willsboro in Essex County. The Department provides fire protection and … approve all bills prior to payment or document approval in the minutes. Instead, Department officials stated that …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/10/willsboro-fire-department-financial-operations-2014m-206

Town of Oneonta Fire District – Internal Controls Over Financial Operations (2013M-243)

… for the use of documents that would actually be available at the time of billing to calculate the contract amount. …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/town-oneonta-fire-district-internal-controls-over-financial-operations

State Comptroller DiNapoli Releases Municipal Audits

… P. DiNapoli today announced his office completed audits of the Village of Avon , Town of Bolton , McLean Fire Department , South Farmingdale Fire District ,  Westchester County Department of Social Services and the  City of Yonkers . "In today's fiscal climate, budget …

https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-municipal-audits-1

State Comptroller DiNapoli Releases Municipal Audits

… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … and failed to file required annual financial reports for the last four fiscal years. As a result, the board did … (Essex County) The board never prepared an itemized budget for the town hall expansion project outlining the financing …

https://www.osc.ny.gov/press/releases/2018/10/state-comptroller-dinapoli-releases-municipal-audits

State Comptroller DiNapoli Releases Municipal Audits

… is a top priority," said DiNapoli. "By auditing municipal finances and operations, my office continues to … prior to or without board approval, there is a significant risk that payments could be made in error or for unauthorized … over court collections. Town of Oxford – Financial Management (Chenango County) While the combined …

https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-1

Comptroller DiNapoli Releases Municipal Audits

… procedures to track Community Development Block Grant funding. Auditors found that the town did not document how …

https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits

DiNapoli: Audit Reveals Theft of Cash, Questionable Spending by Minetto Volunteer Fire Dept. Chief

… that without proper oversight in place, it can be easy for public funds to be misspent or go missing. My team of auditors and investigators will continue to work … results, did not list individual disbursements and did not account for all revenues. DiNapoli made a number of …

https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audit-reveals-theft-cash-questionable-spending-minetto-volunteer-fire-dept-chief

State Comptroller DiNapoli Releases Municipal & School Audits

… the district had an increased risk of unauthorized access to and use of the network. In addition to sensitive IT … needs indicated the district would need $2.7 million to replace these items over the next five years. Without written … plans, officials did not determine, among other things: how the construction and replacements would be funded long …

https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-municipal-school-audits

Chenango Fire Company – Controls Over Financial Activities (2014M-290)

… purpose of our audit was to examine the Company’s controls over financial activity for the period January 1, 2013 … Chenango Fire Company Controls Over Financial Activities 2014M290 …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/chenango-fire-company-controls-over-financial-activities-2014m

Aurora-Colden Fire District No. 6 – Financial Activity (2017M-208)

… a district corporation of the State, distinct and separate from the Towns of Aurora and Colden in Erie County. The …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/29/aurora-colden-fire-district-no-6-financial-activity-2017m-208

Walton Fire District – Financial Operations (2017M-238)

… June 30, 2017. Background The Walton Fire District is a district corporation of the State, distinct and separate … of Walton, in Delaware County. The District is governed by an elected five-member Board of Fire Commissioners. … variances in appropriations. The District does not have a documented fund balance policy or capital plan. The …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/23/walton-fire-district-financial-operations-2017m-238

Elba Fire Department – Controls Over Financial Activities (2014M-286)

… Audit the Treasurer’s books annually. Review all bills prior to payment to ensure that they are for …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/elba-fire-department-controls-over-financial-activities-2014m

Barnard 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-145

North Queensbury Volunteer Fire Company – Controls Over Financial Activities (2014M-167)

… Fire Company is a not-for-profit corporation located in the Town of Queensbury, Warren County. The Company …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/05/north-queensbury-volunteer-fire-company-controls-over