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Livonia Joint Fire District – Fire Truck Funding and Purchase (2021M-97)
Determine whether the Livonia Joint Fire District’s (District) Board was transparent when funding and purchasing fire apparatus.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/livonia-fire-district-2021-97.pdfDiNapoli 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-auditsState 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-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-0Arlington Fire District - Purchasing (2018M-43)
Arlington Fire District - Purchasing (2018M-43)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-fire-2018-arlington-district.pdfHamlin Morton Walker Fire District – Financial Management (2023M-67)
audit, hamlin morton walker, fire district
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/hamlin-morton-walker-fire-district-2023-67.pdfInternal Audit Process for Fire Districts
Internal Audit Process for Fire Districts
https://www.osc.ny.gov/files/local-government/resources/pdf/internalauditprocess.pdfAccounting and Reporting Manual for Fire Districts
Fire District Accounting and Reporting Manual
https://www.osc.ny.gov/files/local-government/publications/pdf/arm-fds.pdfState 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-auditsStafford Fire Department, Inc. – Controls Over Financial Activities (2014M-274)
… Department cash receipts, as required by the bylaws. The Ladies Auxiliary collected and deposited certain Department …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/stafford-fire-department-inc-controls-over-financialRaquette Lake Fire District No. 3 –Internal Controls (2013M-379)
… Purpose of Audit The purpose of our audit was to assess internal controls over the … No. 3 is in Hamilton County and is governed by a Board of Fire Commissioners that comprises five elected members. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379Minetto Volunteer Fire Company – Misappropriation of Funds and Records and Reports (2014M-222)
… records that include a running cash balance, perform bank reconciliations and ensure that monthly reports include …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/minetto-volunteer-fire-company-misappropriation-funds-and-records-andLake George Fire Company - Cash Receipts (2015M-216)
… April 30, 2015. Background The Lake George Fire Company is a volunteer organization located in the Village of Lake … to the Village and to part of the Town of Lake George, is governed by a seven-member Board of Directors elected by … and the Drill Team’s chief financial officer’s records is performed by the Department’s audit committee. Consider …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/lake-george-fire-company-cash-receipts-2015m-216Hamlin Fire Department – Internal Controls Over Financial Activity (2015M-13)
… January 6, 2015. Background The Hamlin Fire Department is a not-for-profit corporation incorporated in 1929, located … the Town of Hamlin, Monroe County. The Department, which is governed by an eight-member Board of Directors, provides …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/29/hamlin-fire-department-internal-controls-over-financialGreenville Fire District #1 – Board Oversight (2014M-376)
… Fire District #1 is a district corporation of the State, distinct and separate from the Town of Greenville, … and did not include estimates of fund balance. Reserve funds were not properly established. Claims were paid prior … Key Recommendations Ensure compliance with New York State Town Law by developing policies and procedures over the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/greenville-fire-district-1-board-oversight-2014m-376Conesus No. 1 Fire District – Internal Controls (2014M-46)
… controls were adequate to ensure that financial activity is properly recorded and reported and that District moneys … 31, 2013. Background The Conesus No. 1 Fire District is located in Livingston County and is governed by the Board of Fire Commissioners comprising …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/conesus-no-1-fire-district-internal-controls-2014m-46Magee Volunteer Fire Department, Inc. – Financial Activities (2017M-294)
… and provided for review. The Board has not filed the required Internal Revenue Service Form 990 for tax-exempt … regarding receipts and disbursements. Ensure that required forms are filed with the appropriate oversight …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/03/30/magee-volunteer-fire-department-inc-financial-activities-2017mBrewster-Southeast Joint Fire District - Recordkeeping and Procurement (2018M-86)
… for professional services. Key Findings Accounting records were not accurate as of December 31, 2017. Cash … ledger accounts did not comply with the Office of the State Comptroller’s (OSC) uniform system of accounts for fire … and recorded in a timely manner. Update financial records and reports to conform to OSC’s uniform system. …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/03/brewster-southeast-joint-fire-district-recordkeeping-and-procurement-2018mEast Bloomfield Fire District – Financial Operations (2017M-154)
… 23, 2017. Background The East Bloomfield Fire District is a district corporation of the State, distinct and separate … Town of East Bloomfield, in Ontario County. The District is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/17/east-bloomfield-fire-district-financial-operations-2017m-154