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Cuddebackville Fire District – Board Oversight (2024M-94)
… statement balances differed from the ending cash balances in the accounting records by $638,485.The Board also used unrealistic budgetary estimates that resulted in annual operating deficits and a declining fund balance. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94Resources for Local Officials
Resources for Local Officials
https://www.osc.ny.gov/local-government/resources/resources-local-officialsSchonowe Volunteer Fire Company, Inc. – Audit Follow-Up (2021M-185-F)
… report – pdf] | [read complete 2021 report – pdf] Purpose of Review The purpose of our review was to assess the Schonowe Volunteer Fire Company, Inc’s (Company’s) progress, as of April 2025, in implementing our recommendations in the … The purpose of our review was to assess the Schonowe Volunteer Fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/10/schonowe-volunteer-fire-company-inc-audit-follow-2021m-185-fOpinion 92-9
… compliance with subpoena for pre-trial questioning) WORDS AND PHRASES -- "Court or Other Tribunal" (meaning for … GENERAL MUNICIPAL LAW, §72-o; CIVIL PRACTICE LAW AND RULES, §3101 et seq .: A volunteer firefighter appearing … this, its proper business, by its proper officers, viz., attorneys and counsel to present and manage the business, …
https://www.osc.ny.gov/legal-opinions/opinion-92-9DiNapoli: Former Mahopac VFD Treasurer Sentenced After $5.6 Million Embezzlement
… State Comptroller Thomas P. DiNapoli and Joon H. Kim, the … today by U.S. District Judge Cathy Seibel to 77 months in prison for wire fraud, subscription to false tax returns, … his embezzlement of more than $5.6 million from the MVFD. State Comptroller Thomas P. DiNapoli said: "Michael Klein …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-former-mahopac-vfd-treasurer-sentenced-after-56-million-embezzlementTown of Lockport – Fuel Inventory (2025M-54)
… [read complete report – pdf] Audit Objective Did the Town of Lockport (Town) … for implementing controls to safeguard fuel from unauthorized use and to ensure fuel inventory and usage is …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-fuel-inventory-2025m-54State Agencies Bulletin No. 1642
… Letter contained in the 2017-2019 Agreement between the State of New York and the Public Employees Federation provides for a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1642-2017-2018-uniform-maintenance-allowance-employees-fire-protectionCity of Lockport – Budget Review (B23-1-7)
… independent evaluation of the City’s proposed budget for 2024. Background Chapter 332 of the Laws of 2014, as amended … the next succeeding fiscal year. Key Findings Based on the results of our review, except for matters described below, … amount budgeted by approximately $440,000. The proposed 2024 budget includes overtime funding of $500,000 for the …
https://www.osc.ny.gov/local-government/audits/city/2023/11/03/city-lockport-budget-review-b23-1-7State Agencies Bulletin No. 1725
… of Homeland Security and Emergency Services instructions for processing the 2018-2019 PEF Office of Fire Prevention and Control (OFPC) Uniform … of New York and the Public Employees Federation provides for a Uniform Maintenance Allowance. Effective Date(s) The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1725-2018-2019-uniform-maintenance-allowance-employees-fire-protectionState Agencies Bulletin No. 2040
… Purpose The purpose of this bulletin is to provide the Division of Homeland Security and Emergency Services instructions for processing the 2021-2022 PEF Office of Fire Prevention and Control (OFPC) Uniform Maintenance … The purpose of this bulletin is to provide the Division of Homeland …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2040-2021-2022-uniform-maintenance-allowance-employees-fire-protectionJasper-Troupsburg Central School District – Emergency Drills (2025M-79)
… to an OSC Audit Report , which you received with the draft audit report. The CAP should be posted on the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/jasper-troupsburg-central-school-district-emergency-drills-2025m-79West Irondequoit Central School District – Emergency Drills (2025M-85)
… [read complete report – pdf] Audit Objective Did West Irondequoit Central … properly conduct and report emergency drills? Audit Period July 1, 2023 – July 10, 2025 Understanding the Audit Area Emergency drills include …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/07/west-irondequoit-central-school-district-emergency-drills-2025m-85DiNapoli: Former Le Roy Fire Department Treasurer Stole Nearly $50,000 in Public Funds
… writing unauthorized checks to himself and his personal business, and making electronic transfers to pay his credit card and cell phone bills, according to two audits issued … first degree (class C felony) and two counts of falsifying business records in the first degree (class E Felony). “This …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-former-le-roy-fire-department-treasurer-stole-nearly-50000-public-fundsYaphank Fire District – Claims Processing (2013M-51)
… 31, 2012. Background The Yaphank Fire District is located in the Town of Brookhaven in Suffolk County and serves 14.1 square miles in the areas of Yaphank, Shirley and Medford. The District is …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/31/yaphank-fire-district-claims-processing-2013m-51White Lake Fire District – Budgeting Practices (2013M-156)
… distinct and separate from the Town of Bethel, and located in Sullivan County. The Board of Fire Commissioners consists … has not properly developed its annual operating budgets. In three of the last five fiscal years, the District spent … of fund balance in anticipation of future equipment and repair needs. The fund balance has declined from …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/white-lake-fire-district-budgeting-practices-2013m-156Georgetown Fire District – Board Oversight (2014M-264)
… adequate oversight of the District’s financial operations for the period January 1, 2013 through April 30, 2014. … Board of Fire Commissioners. Budgeted appropriations for the general fund for 2014 total approximately $145,700. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/georgetown-fire-district-board-oversight-2014m-264Rombout Fire District – Board Oversight of Financial Activities (2017M-88)
… facets of the District’s Length of Service Award Program (LOSAP) without first soliciting competition or entering into … Consult the District’s attorney to evaluate the present LOSAP program and related documents. The Board also should … enter into contracts with each service provider for the LOSAP. Enter into a new custodial agreement to include only …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/28/rombout-fire-district-board-oversight-financial-activities-2017m-88Sodus Center Fire District – Board Oversight (2017M-108)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to examine the Board’s oversight of financial operations for the period January 1, 2015 … The purpose of our audit was to examine the Boards oversight of financial operations for the period January 1 2015 through …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/sodus-center-fire-district-board-oversight-2017m-108Alden Central School District – Fuel Management (2024M-90)
… fuel overcharges totaling $1,498. Officials do not know how many employees and non-District fuel users from the Town of … (Fire Company) have keys to access the District’s fuel tanks, potentially allowing individuals to access to fuel and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/alden-central-school-district-fuel-management-2024m-90Virgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… distinct and separate from the Town of Virgil, and located in Cortland County. The Board of Fire Commissioners consists … cannot verify if it is approving all claims for payment. In addition, it cannot determine whether there are any … the Office of the State Comptroller and file future AUDs in a timely manner. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329