Search
Arlington Fire District – Station Number 5 Renovation (2022M-54)
… costs without adequate documentation. Approved two lease amendments extending project completion date that cost … their financial interest in the lease agreement and lease amendments between the District and the Company (also …
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)
… code of ethics, it did not adopt the required procurement or investment policies, and only one of the five 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)
… not use competitive methods to purchase a used 2008 brush truck (mini pumper) that cost $175,000. As a result, …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/wallace-fire-district-board-oversight-2024m-126Hyde Park Fire and Water District – Procurement (2025M-31)
… when entering into a contract to purchase a ladder truck for $1.9 million or maintain written support to …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/hyde-park-fire-and-water-district-procurement-2025m-31Town of Olean Volunteer Fire Company No. 1, Inc., - Controls Over Financial Activities
… did not maintain records showing how many people bought tickets or attended all fund-raising events. Key Recommendations Require that the Treasurer maintain detailed financial records and provide monthly financial … Review and approve bills prior to payment. Ensure that tickets sold at each fund-raising event are properly …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/04/03/town-olean-volunteer-fire-company-no-1-inc-controls-overLake Ronkonkoma Fire District – Bidding and Treasurer’s Office (2015M-9)
… did not ensure that the duties within the Treasurer’s office were adequately segregated and did not implement … Lake Ronkonkoma Fire District Bidding and Treasurers Office 2015M9 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/05/lake-ronkonkoma-fire-district-bidding-and-treasurers-office-2015m-9LaGrange Fire District – Board Oversight (2014M-127)
… 1, 2012 through December 13, 2013. Background The LaGrange Fire District is a district corporation of the State, … which is governed by an elected five-member Board of Fire Commissioners, serves approximately 15,700 residents. … LaGrange Fire District Board Oversight 2014M127 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/14/lagrange-fire-district-board-oversight-2014m-127Willsboro Fire District – Financial Controls (2014M-156)
… from the Town of Willsboro and the County of Essex, in which it is located. The District is governed by an … The Treasurer does not maintain running cash balances in the check book registers, maintain accounting records with … the District’s annual financial report each year with OSC in a timely manner. Conduct an annual audit of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/willsboro-fire-district-financial-controls-2014m-156Jamison Road Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2015M-95)
… 1, 2013 through February 5, 2015. Background The Jamison Road Volunteer Fire Company, Inc. is a volunteer organization … Jamison Road Volunteer Fire Company Inc Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/jamison-road-volunteer-fire-company-inc-internal-controls-overHalfmoon Hillcrest Volunteer Fire Department – Financial Operations (2015M-183)
… controls over the Department’s financial operations for the period January 1, 2013 through January 31, 2015. … The Halfmoon Hillcrest Volunteer Fire Department is a not-for-profit organization located in the Town of Halfmoon, … County. The Department, which provides fire protection for the Towns of Halfmoon and Clifton Park and the City of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/halfmoon-hillcrest-volunteer-fire-department-financialFair Haven Volunteer Fire Department, Inc. – Financial Activity (2014M-335)
… Board of Directors. The Department, which is located in the Village of Fair Haven in Cayuga County, provides fire protection to the Village, the Town of Sterling in Cayuga County and the Town of Wolcott in Wayne County. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/27/fair-haven-volunteer-fire-department-inc-financial-activityEssex Fire District No. 2 – Cash Disbursements (2015M-167)
… of our audit was to examine internal controls over the District’s cash disbursements for the period January 1, 2014 through April 30, 2015. Background The Essex Fire District No. 2 is a district corporation of the State, separate and distinct from … Essex Fire District No 2 Cash Disbursements 2015M167 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167Clyde Fire Company – Controls Over Financial Activity (2015M-072)
… operations for the period January 1, 2013 through December 31, 2014. Background The Clyde Fire Company is a … The President did not appoint a three-member audit committee to review the Treasurer’s work during the audit … that the President appoints three individuals to the audit committee to review and approve bills prior to payment. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/08/14/clyde-fire-company-controls-over-financial-activity-2015m-072Former Treasurer of Patterson Fire Department Sentenced to 33 Months in Prison for Embezzlement and Filing False Tax Returns
… expenses of 211 Medical and N.A.S. to the PFD’s debit card. MELIN embezzled more than $1.1 million by writing more …
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
… for their hard work in putting an end to this dishonest act. Mr. Morabito knowingly defrauded, and preyed on the … of property and was sentenced to a conditional discharge and paid back full restitution of $18,772. …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-former-chief-border-city-hose-company-pleads-guilty-stealing-company-funds-and-repays-moreLivonia 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.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-reportLansing Fire District – Financial Condition (2013M-80)
… circumstances change. Establish a reasonable fund balance target based on the District’s needs, and adjust its plan as necessary to reach its target fund balance. …
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)
… contracts with the Town of Kiantone to provide fire protection services and also receives moneys from fundraising and other … The Treasurer does not provide adequate monthly reports. Key Recommendations Review and approve all claims …
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)
… were inspected as required by the New York State Uniform Fire Prevention and Building Code (Code) or the City of New Rochelle’s (City) … and included violations such as no emergency phone and no fire extinguisher. Key Recommendations Identify, track and …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-new-rochelle-elevator-inspections-2018m-62