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Comptroller DiNapoli Releases Municipal Audits
… and effectively.” Cattaraugus County – Court and Trust Funds (2014M-85) Records maintained by the county clerk and … and properly reported the condition of court and trust funds and abandoned property to the Office of State … budget for the general, electric, library and parking funds are reasonable. However, the water and sewer funds’ …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases Municipal Audits
… Facility , City of Long Beach , Oneida Public Library , Village of Quogue and the Shelby Volunteer Fire Company . “In … Water Pollution Control Facility – Cash Disbursements (Jefferson County) Both the clerk-treasurer and her deputy … before disbursing payroll checks. Village of Quogue – Justice Court (Suffolk County) The justices did not ensure …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Former Treasurer Pleads Guilty to Felony in Theft of More Than $5,000 in Fire District Funds
… The former treasurer for Pulteney Fire District No. 2 pleaded guilty today to stealing more … report, which can be viewed here: http://www.osc.state.ny.us/localgov/audits/firedists/2015/pulteneyno2.pdf . …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-former-treasurer-pleads-guilty-felony-theft-more-5000-fire-district-fundsDiNapoli: Two Former Oramel Fire Officials Charged With Theft of More Than $11,000 From Oramel Fire Department
… to Comptroller DiNapoli’s office and the Allegany County DA. During the same time period, Marion Brundage allegedly …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-two-former-oramel-fire-officials-charged-theft-more-11000-oramel-fire-departmentDiNapoli: Fire Chief Charged In Alleged $2,700 Gasoline Theft
… Chief Duane Royal was charged with grand larceny Sunday for allegedly stealing gas from the fire association for his private use, according to an audit and investigation by State Comptroller Thomas P. DiNapoli. … with the New York State Police and Oswego County District Attorney Gregory Oakes, we are holding this fire …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-fire-chief-charged-alleged-2700-gasoline-theftStafford 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-financialOakfield Fire Department – Apparent Misuse of Funds (2014M-187)
… 1, 2012 through March 25, 2014. Background The Oakfield Fire Department is located in the Village of Oakfield in … governed by an eleven-member Board of Directors, provides fire protection services to Village residents. Expenses for … all cash receipt and disbursement transactions. … Oakfield Fire Department Apparent Misuse of Funds 2014M187 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/03/oakfield-fire-department-apparent-misuse-funds-2014m-187City of Lackawanna – Police and Fire Department Work Hours (2014M-298)
… Fire Department work hours and time and attendance records for the period January 1, 2012 through August 13, 2014. … $23.4 million. Key Findings The current work schedule for patrol officers results in the officers working eight …
https://www.osc.ny.gov/local-government/audits/city/2015/04/10/city-lackawanna-police-and-fire-department-work-hours-2014m-298Raquette Lake Fire District No. 3 –Internal Controls (2013M-379)
… 2012 through September 30, 2013. Background Raquette Lake Fire District No. 3 is in Hamilton County and is governed by a Board of Fire Commissioners that comprises five elected members. The … days after the close of the fiscal year. … Raquette Lake Fire District No 3 Internal Controls 2013M379 …
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)
… claims prior to payment. The Board has not adopted a code of ethics as required per statute. The Board did not … financial activity. Key Recommendations Require that each claim be properly supported by a detailed invoice, receipt or other documentation to prior to payments. Adopt a code of ethics to communicate the expected standards of …
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)
… and other financial records, including those of the Drill Team. Ensure that an annual audit of the Department Treasurer’s and the Drill Team’s chief financial officer’s records is performed …
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)
… Board members typically review bills after payments have already been made. The Board did not conduct an annual audit …
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)
… of our audit was to examine internal controls over the District’s financial operations for the period January 1, … 2013 through July 10, 2014. Background The Greenville Fire District #1 is a district corporation of the State, distinct …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/greenville-fire-district-1-board-oversight-2014m-376Caledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)
… through October 16, 2013. Background The Caledonia Joint Fire District is located in Livingston County, and is governed by a Board of Fire Commissioners that comprises five elected members. The … monitor operations against the budget. … Caledonia Joint Fire District Internal Controls Over Financial Operations …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/caledonia-joint-fire-district-internal-controls-over-financial-operationsApalachin Fire District – Oversight of Financial Operations (2013M-25)
Apalachin Fire District Oversight of Financial Operations 2013M25
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/10/apalachin-fire-district-oversight-financial-operations-2013m-25Conesus No. 1 Fire District – Internal Controls (2014M-46)
… the Board has not adopted other policies or procedures for financial operations such as cash receipts and … of internal controls, including policies and procedures for segregation of duties, annual review of the procurement …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/conesus-no-1-fire-district-internal-controls-2014m-46Brewster-Southeast Joint Fire District - Recordkeeping and Procurement (2018M-86)
… complete report - pdf] Audit Objective Determine whether: District financial activities were properly recorded and reported. District officials solicited competition for professional …
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)
… of more than one individual and retaining records of all receipts. … East Bloomfield Fire District Financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/17/east-bloomfield-fire-district-financial-operations-2017m-154Magee Volunteer Fire Department, Inc. – Financial Activities (2017M-294)
… through September 7, 2017. Background The Magee Volunteer Fire Department, Inc. is located in Seneca County and contracts with the Town of Tyre to provide fire protection services to Town residents. The Department is … and properly report the payments. … Magee Volunteer Fire Department Inc Financial Activities 2017M294 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/03/30/magee-volunteer-fire-department-inc-financial-activities-2017mTier Status – Article 14 Benefits
… When you join the Retirement System, you are assigned to a tier depending on your date of membership. You are a Tier 3 … on their retirement plan election. There is no Tier 4 in the New York State and Local Police and Fire Retirement …
https://www.osc.ny.gov/retirement/publications/1644/tier-status