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East Kingston Volunteer Fire Company – Financial Activities (2017M-191)
… March 31, 2015. Background The East Kingston Volunteer Fire Company provides fire protection services for the Town of Ulster in Ulster … properly recorded and deposited. … East Kingston Volunteer Fire Company Financial Activities 2017M191 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/12/15/east-kingston-volunteer-fire-company-financial-activitiesBridgehampton Fire District – Length of Service Award Program and Purchasing Practices (2017M-251)
… award program (LOSAP) and procured goods and services in accordance with the District’s procurement policy and … Towns of Southampton and East Hampton and Suffolk County, in which it is located. The District, which is governed by a …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/bridgehampton-fire-district-length-service-award-program-and-purchasingTown of Tompkins Fire District – Board Oversight (2023M-33)
… Audit Objective Determine whether the Town of Tompkins Fire District (District) Board of Fire Commissioners (Board) provided oversight of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/06/23/town-tompkins-fire-district-board-oversight-2023m-33Sea Breeze Volunteer Fire Association Inc. – Board Oversight (2018M-273)
… The lack of any meaningful Board oversight resulted in noncompliance with the majority of applicable laws, bylaw … or financial records were prepared or maintained. As a result: fundraising records were not maintained; cash … all 48 Chief’s account disbursements totaling $22,121. As a result, the lack of suitable records limited our ability to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/02/19/sea-breeze-volunteer-fire-association-inc-board-oversightWassaic Fire District – Purchasing and Claims Processing (2017M-8)
… 1, 2015 through September 30, 2016. Background The Wassaic Fire District (District) is a district corporation of the … District is governed by an elected five-member Board of Fire Commissioners. General fund budgeted appropriations for … receiving slips, vouchers and original invoices. … Wassaic Fire District Purchasing and Claims Processing 2017M8 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/wassaic-fire-district-purchasing-and-claims-processing-2017m-8Brighton Fire District – Non-Payroll Disbursements (2020M-133)
… Of 19 professional service providers paid $769,931 in 2019, officials did not seek competition or provide … corrective action. Appendix B includes our comments on issues raised in the District’s response. … Determine whether Brighton Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/23/brighton-fire-district-non-payroll-disbursements-2020m-133Fishers Fire District – Financial Condition (2021M-128)
… of Commissioners (Board) effectively managed the Fishers Fire District’s (District’s) financial condition. Key … of Commissioners Board effectively managed the Fishers Fire Districts Districts financial condition …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128Henrietta Fire District – Financial Condition (2021M-27)
… of Commissioners (Board) effectively managed the Henrietta Fire District’s (District’s) financial condition. Key … of Commissioners Board effectively managed the Henrietta Fire Districts Districts financial condition …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27Ticonderoga Joint Town/Village Fire District – Board Oversight (2023M-182)
… [read complete report – pdf] Audit Objective Determine whether the Ticonderoga Joint … documents (AUD) were filed in a timely manner.(Starting in 2023, the AUD is referred to as the Annual Financial Report [AFR].) As a result: The 2018 independent annual audit of the District’s records was completed 1,045 days late …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/04/19/ticonderoga-joint-townvillage-fire-district-board-oversight-2023m-182Arlington Fire District – Station Number 5 Renovation (2022M-54)
… report – pdf] Audit Objective Determine whether Arlington Fire District (District) officials used competitive methods … Board who also serves as a Trustee of the Croft Corners Fire Company (Company) failed to disclose their financial … on the District’s response. … Determine whether Arlington Fire District District officials used competitive methods to …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/10/21/arlington-fire-district-station-number-5-renovation-2022m-54Hammond Fire District – Board Oversight (2024M-151)
… – pdf] Audit Objective Determine whether the Hammond Fire District (District) Board of Fire Commissioners (Board) adequately monitored the … corrective action. … Determine whether the Hammond Fire District District Board of Fire Commissioners Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/21/hammond-fire-district-board-oversight-2024m-151Wallace Fire District – Board Oversight (2024M-126)
… – pdf] Audit Objective Determine whether the Wallace Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of the … corrective action. … Determine whether the Wallace Fire District District Board of Fire Commissioners Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/wallace-fire-district-board-oversight-2024m-126Former Treasurer of Patterson Fire Department Sentenced to 33 Months in Prison for Embezzlement and Filing False Tax Returns
… control by writing checks to the two businesses he owned, 211 Medical, P.C. (“211 Medical”), and N.A.S. Management Co., Inc. ("N.A.S."). … MELIN then deposited the checks to bank accounts held by 211 Medical or N.A.S. MELIN also charged expenses of 211 …
https://www.osc.ny.gov/press/releases/2017/02/former-treasurer-patterson-fire-department-sentenced-33-months-prison-embezzlement-and-filing-falseDiNapoli: Former Chief of Border City Hose Company Pleads Guilty to Stealing Company Funds and Repays More Than $18,000
… “ At a time when funding for our Fire Departments and Hose Companies is so important, restoring the funding, assuring … County District Attorney’s Office, for their hard work in putting an end to this dishonest act. Mr. Morabito … chief, from 2015 to 2021, he stole $16,000 in donations, rental hall payments, and income received by the Hose …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-former-chief-border-city-hose-company-pleads-guilty-stealing-company-funds-and-repays-moreSchuyler 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.pdfWest 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.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.pdfAnnual Financial Report
… Reporting Manuals (ARMs) County, City, Town, Village [pdf] Fire Districts [pdf] School Districts [pdf] Accounting … will no longer be reported separately. Police and Fire retirement system contributions will be reported separately. Fire contributions are to be accounted for in the new code …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-reportRed Creek Protective Fire Company, Inc. – Controls Over Financial Activities (2014M-271)
… of Butler, Victory and Wolcott. The Company is governed by a five-member Council and reported expenses totaling …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/red-creek-protective-fire-company-inc-controls-over-financialVolunteer Firemen’s Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (2014M-208)
… to evaluate the Association’s use and reporting of foreign fire insurance tax moneys for the period January 1, 2013 … year 2013, the Association received $65,878 in foreign fire insurance tax moneys and spent $53,322 of these funds on … Firemens Benevolent Association of North Tonawanda Foreign Fire Insurance Tax Moneys 2014M208 …
https://www.osc.ny.gov/local-government/audits/city/2014/10/31/volunteer-firemens-benevolent-association-north-tonawanda-foreign-fire-insurance-tax