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Appendix A — Volunteer Firefighter Training Approvals – Travel and Conference Expense Management
… 72-g provides that, subject to the rules and regulations of the governing board of the fire department, the chief officer of the department may authorize volunteer firefighters to …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-volunteer-firefighter-training-approvalsOrient Fire District – Cash Reserves and Credit Cards (2015M-319)
… February 28, 2015. Background The Orient Fire District is a district corporation of the State, distinct and separate … from the Town of Southold, Suffolk County, in which it is located. The District, which serves approximately 900 residents, is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/03/04/orient-fire-district-cash-reserves-and-credit-cards-2015m-319Latham Fire Department – Length of Service Awards Program (2016M-279)
… County. The Department, which was incorporated in 1910, is governed by an elected five-member Executive Committee. … has not established procedures to ensure the information is organized and accurately recorded. The Committee did not … for the LOSAP attendance records to ensure the information is better organized and accurately recorded. Ensure the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/latham-fire-department-length-service-awards-program-2016m-279Pittsfield Fire District – Board Oversight (2016M-305)
… Purpose of Audit The objective of our audit was to examine internal controls over the … The Pittsfield 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/2016/12/09/pittsfield-fire-district-board-oversight-2016m-305Painted Post Fire Department – Cash Receipts and Disbursements (2016M-312)
… approximately $17,000 for 2015. Key Findings The bylaws do not adequately segregate the Treasurer’s duties. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/painted-post-fire-department-cash-receipts-and-disbursementsFranklin-Treadwell Fire District – Disbursements (2021M-16)
… pdf] Audit Objective Determine whether Franklin-Treadwell Fire District (District) officials provided adequate … oversight of the Treasurer’s activities. The Board of Fire Commissioners (Board) did not properly segregate duties … corrective action. … Determine whether FranklinTreadwell Fire District District officials provided adequate oversight …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/21/franklin-treadwell-fire-district-disbursements-2021m-16Fly Creek Fire District – Non-Payroll Disbursements (2022M-115)
… (District) non-payroll disbursements were supported, for proper District purposes, competitively procured and … the District’s non-payroll disbursements were supported, for proper District purposes and audited prior to payment, … could not demonstrate that they sought competition for disbursements totaling $53,425. The Treasurer performed …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/23/fly-creek-fire-district-non-payroll-disbursements-2022m-115Edmeston Fire District – Claims Auditing and Annual Financial Reporting (2024M-116)
… and have initiated or indicated they planned to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/edmeston-fire-district-claims-auditing-and-annual-financial-reporting-2024mLansing Fire District – Investment Program (2023M-62)
… written investment policy as required by New York State General Municipal Law Section 39. The District earned …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/09/01/lansing-fire-district-investment-program-2023m-62Opinion 92-12
… self-employed or performing uncompensated services) WORDS AND PHRASES -- Employment (meaning for purposes of General … if the firefighter is granted an accidental disability retirement allowance (see Retirement and Social Security Law, … 207-a on municipalities and fire districts (see 1977 NYS Legislative Annual, p 336). The legislative history …
https://www.osc.ny.gov/legal-opinions/opinion-92-12State Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … concerns, the board has proposed real property tax levy increases in the general and highway town-wide funds. However, these increases alone may not fully address the town’s potential …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1238
… System (7Y) and Police and Fire Retirement System (7W), no agency action will be necessary. OSC will process a file … State Employees or the Police and Fire Retirement Systems, no action is necessary as an input file from the retirement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1238-tier-6-retirement-contribution-rate-changesBig Flats Fire District #2 – Internal Controls Over Financial Operations (2012M-155)
… was to examine selected District financial operations for the period January 1, 2011 through June 21, 2012. … implemented mitigating controls. The District entered into a new three-year lease with the Company effective January 1, … amount paid in 2010, for the two existing firehouses. When the new firehouse construction is complete, the two …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/30/big-flats-fire-district-2-internal-controls-over-financial-operations-2012mEast Clinton Fire District – Internal Controls Over Financial Operations (2012M-194)
… including investments, cash receipts and deposits. As a result, bank accounts totaling approximately $463,000 were …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/04/east-clinton-fire-district-internal-controls-over-financial-operationsDiNapoli: Former Pennellville Fire Chief Pleads Guilty
… his private process-serving business, State Comptroller Thomas P. DiNapoli said. “Stealing gas for yourself is a crime, no …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-former-pennellville-fire-chief-pleads-guiltyDiNapoli: Former Almond Treasurer Took $22,000 in Fire Department Funds
… New York State Comptroller Thomas P. DiNapoli today announced the arrest of former Almond …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-former-almond-treasurer-took-22000-fire-department-fundsDiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … for Goods and Services (Genesee County) The city did not properly award all contracts and has not annually … procurement policy. In addition, village officials have not established sufficient internal controls over key …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Village of Aurora , Clinton Volunteer Fire … leave records and signing checks. Village officials do not adequately review payroll records, including the …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… the district’s computer network. While computer policies do not guarantee the safety of an entity’s computer system, … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… cash receipts form shown in the clerk's records and the bank deposit slips for 2016. Also, the clerk/tax collector …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits