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Annual 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-reportIschua Fire District – Internal Controls Over Financial Operations (2013M-367)
… distinct and separate from the Town of Ischua and located in Cattaraugus County. The Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/19/ischua-fire-district-internal-controls-over-financial-operations-2013m-367Rush Fire District – Internal Controls Over Financial Operations (2013M-255)
… 1, 2012, through August 27, 2013. Background The Rush Fire District, located in Monroe County, is a district … distinct and separate from the Town of Rush. The Board of Fire Commissioners comprises five elected members and is …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/15/rush-fire-district-internal-controls-over-financial-operations-2013m-255Middle Island Fire District – Budgeting Practices (2013M-93)
… of Audit The purpose of our audit was to examine the District’s budgeting practices for the period January 1, … to November 30, 2012. Background The Middle Island Fire District is located in the Town of Brookhaven in Suffolk County. The District is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/middle-island-fire-district-budgeting-practices-2013m-93Bloomingburg Fire Company #1 – Disbursements (2013M-83)
… our audit was to evaluate the internal controls over the Company’s disbursements for the period April 1, 2011, to February 22, 2013. Background The Bloomingburg Fire Company #1 is a volunteer organization located in the Village of Bloomingburg in Sullivan County. The Company officers consist of a President, Vice-President, …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/bloomingburg-fire-company-1-disbursements-2013m-83DiNapoli: Former Fire District Treasurer Arrested for Stealing Public Funds
… York State Comptroller Thomas P. DiNapoli today announced the arrest of the former treasurer of Pulteney Fire District … County Sheriff’s Department that she wrote herself extra salary checks and made personal purchases using district … will not get away with it,” said DiNapoli. “My office is working hard every day to expose public corruption at all …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-former-fire-district-treasurer-arrested-stealing-public-fundsComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … era of limited resources and increased accountability, it’s critical that schools make every dollar count,” DiNapoli … (Oneida County) District officials appropriated fund balance that was not needed to fund the 2011-12, 2012-13 and …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-1Woodbourne Fire District – Board Oversight (2023M-98)
… B includes our comments on issues that were raised in the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98Copiague Fire District– Mechanic Shop Operations (2021M-93)
… the senior mechanic with a vehicle for personal use as a fringe benefit. Shop employees used at least $5,365 of …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93Fine Fire District – Board Oversight (2023M-81)
… of the Board, not supported, not audited or they resulted in overpayments. Key Recommendations Maintain sufficient …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81Gates Fire District – Board Oversight of Long-Term Planning (2024M-10)
… District (District) Board of Fire Commissioners (Board) and officials properly planned for long-term financial and capital needs. Key Findings The Board and District officials did not properly plan for the …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10Miller Place Fire District – Credit Cards (2024M-58)
… Board of Fire Commissioners (Board) ensured that credit card charges were properly approved, supported and for … Key Findings The Board did not always ensure that credit card charges were properly approved, supported and for … Board. Commissioners approved and audited their own credit card charges totaling $14,544 and 25 charges totaling $10,005 …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58Cuddebackville Fire District – Board Oversight (2024M-94)
… [read complete report – pdf] Audit Objective Determine whether the Cuddebackville Fire … of the District’s financial operations or properly audit claims. As a result, the Board hindered their ability … payment. Conduct required annual audits for 2020 through 2023.Although the Board paid a CPA $6,750 to conduct the 2019 …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94Fairview Fire District – Financial Operations (2024M-138)
… taxpayer burden and resulted in the District’s reserve funds, in total, increasing by approximately $1.5 million (84 …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/fairview-fire-district-financial-operations-2024m-138State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Deposit , Multiple Dwelling Property Inspections , Orleans County Soil and Water Conservation District and the City of … and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal finances …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… to safeguard district assets. A majority of the board does not audit claims prior to the treasurer releasing … totaling $400,000 for its four administrators. State law does not authorize water districts to offer whole life … enforcement of occupancy taxes due could be improved as it does not have formal procedures to ensure exemptions claimed …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 2132
… and Emergency Services instructions for processing the 2022-2023 PEF Office of Fire Prevention and Control (OFPC) Uniform … Allowance may be submitted beginning Administration Pay Period 2L, paychecks dated 05/10/2023. Eligibility …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2132-2022-2023-uniform-maintenance-allowance-employees-fire-protectionState Agencies Bulletin No. 2219
… of Homeland Security and Emergency Services instructions for processing the 2023-2024 PEF Office of Fire Prevention … Affected Employees: Employees in the Fire Protection Specialist title series in the OFPC at the Division of … Allowance may be submitted beginning Administration Pay Period 2L, paychecks dated 05/08/2024. Eligibility …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2219-2023-2024-uniform-maintenance-allowance-employees-fire-protectionState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … , Town of Dover , Village of Ellicottville , Genesee County Soil and Water Conservation District , Village of … 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
… $750,000 in private funds as of the end of 2014 and it has no formal plan to use the money. The library maintains … Payroll duties are not adequately segregated and there is no periodic management review of transactions, certification …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-municipal-audits