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Crittenden Volunteer Fire Department, Inc. – Internal Controls Over Financial Operations (2015M-190)
… Purpose of Audit The purpose of our audit was to determine if the Board provided adequate oversight of the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/crittenden-volunteer-fire-department-inc-internal-controlsCopenhagen Fire Department – Controls Over Financial Activities (2015M-270)
… 1, 2014 through July 31, 2015. Background The Copenhagen Fire Department is located in the Town of Denmark, Lewis … of Denmark, Champion, Harrisburg and Pinckney to provide fire protection services, is governed by an elected 13-member … purchases prior to paying the related claims. … Copenhagen Fire Department Controls Over Financial Activities 2015M270 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activitiesTown of Champion Great Bend Fire District – Internal Controls Over Financial Operations (2015M-019)
… Purpose of Audit The purpose of our audit was to determine whether … January 1, 2013 through October 31, 2014. Background The Town of Champion Great Bend Fire District, located in … 2013 fiscal years. The District did not submit to OSC its tax levy limit calculations for 2015 or the three prior …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/17/town-champion-great-bend-fire-district-internal-controls-over-financialLansing Fire District – Financial Condition (2013M-80)
… 1, 2008, to December 31, 2012. Background The Lansing Fire District is a district corporation of the State, … County of Tompkins in which it is located. The Board of Fire Commissioners (Board) consists of five elected members, …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/lansing-fire-district-financial-condition-2013m-80Kiantone Independent Fire Department, Inc. – Internal Controls Over Financial Operations (2013M-295)
… to September 5, 2013. Background The Kiantone Independent Fire Department, Inc. is located in the Town of Kiantone, in … Department contracts with the Town of Kiantone to provide fire protection services and also receives moneys from …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/12/13/kiantone-independent-fire-department-inc-internal-controlsCity of New Rochelle - Elevator Inspections (2018M-62)
… - pdf] Audit Objective Determine whether the City Bureau of Buildings (Bureau) officials ensured that elevators were … Fire Prevention and Building Code (Code) or the City of New Rochelle’s (City) local law, as applicable. Key … elevators and related equipment that were not included. 75 of 85 property owners did not submit either six month or …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-new-rochelle-elevator-inspections-2018m-62Cicero Fire District – Financial Condition (2023M-132)
… financial condition and fund balance. If the Board does not adequately control expenditures and monitor and rebuild the District’s fund balance, there is a risk that the District may not have sufficient financial … years. Develop long-term financial and capital plans or a fund balance policy. Obtain an independent audit of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/cicero-fire-district-financial-condition-2023m-132West Webster Fire District – Financial Management (2023M-23)
… Reduce unrestricted fund balance and use excess funds in a manner more beneficial to taxpayers. Adopt realistic …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23DiNapoli: Former Crystal Beach Fire Department Treasurer Sentenced in More Than $82,000 Theft
… Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected].ny.us , or by mailing a complaint to: Office of the State … of Investigations, 14th floor, 110 State St., Albany, NY 12236. … The former Crystal Beach Volunteer Fire …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-former-crystal-beach-fire-department-treasurer-sentenced-more-82000-theftChestertown Volunteer Fire Company – Financial Operations (2017M-1)
… August 31, 2016. Background The Chestertown Volunteer Fire Company provides fire protection services for the Town of … to the Board and file accurate annual reports with OSC in a timely manner. Establish written policies and procedures …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/06/16/chestertown-volunteer-fire-company-financial-operations-2017mThurston Fire Company – Board Oversight (2016M-429)
… 1, 2015 through November 14, 2016. Background The Thurston Fire Company provides fire protection services for the Town of Thurston in Steuben … Company policies to ensure they are adequate. … Thurston Fire Company Board Oversight 2016M429 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429Crown Point Fire District – Board Oversight (2024M-29)
… 2018 through 2022 were not filed. When AFRs are not filed in a timely manner, it results in diminished transparency to the Board, taxpayers, Office of …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/31/crown-point-fire-district-board-oversight-2024m-29Fairview Fire District – Payroll and Leave Accruals (2024M-96)
… report – pdf] Audit Objective Determine whether Fairview Fire District (District) officials ensured employees’ payroll … approved and supported. This occurred because the Board of Fire Commissioners (Board) did not provide adequate … District’s response letter. … Determine whether Fairview Fire District District officials ensured employees payroll …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96Wallace Volunteer Fire Department – Board Oversight (2024M-125)
… (FFI) bank account instead of the Treasurer as required by law. The Treasurer did not accurately capture in the monthly …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125Rhinecliff Fire District – Board Oversight (2024M-154)
… report – pdf] Audit Objective Determine whether the Rhinecliff Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of District financial activities. Key Findings The Board did not adequately provide oversight of financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/rhinecliff-fire-district-board-oversight-2024m-154Resources for Local Officials
… Topics and Approvals Local Government Management Guides New Official Quick Start Guide Planning Resources Population … Spreadsheets Justice Court Revenue Report Open Book New York Training for Local Officials The Academy for New …
https://www.osc.ny.gov/local-government/resources/resources-local-officialsState Comptroller DiNapoli Releases Municipal Audits
… review district claims. Village of Malverne – Procurement (Nassau County) Village officials have not enforced compliance …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Town of … town recreation department were not properly segregated. One employee had almost complete control of the cash receipt …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the BrewsterSoutheast Joint Fire District Village of Deposit Multiple Dwelling Property Inspections Orleans County Soil and Water Conservation District and the City of Yonkers
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 2132
… instructions for processing the 2022-2023 PEF Office of Fire Prevention and Control (OFPC) Uniform Maintenance … Allowance. Affected Employees: Employees in the Fire Protection Specialist title series in the OFPC at the … of Paid Leave of Absence/MLS); and Worked full-time in a Fire Protection Specialist title and was required to wear a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2132-2022-2023-uniform-maintenance-allowance-employees-fire-protection