Search
Carthage-Wilna Fire District – Internal Controls Over Financial Operations (2013M-191)
… 1, 2012, to March 31, 2013. Background The Carthage-Wilna Fire District, located in Jefferson County, is a district … distinct and separate from the Town of Wilna. The Board of Fire Commissioners comprises five elected members and is … supplies, auto parts, payroll accounting services, and fire-related services. Key Recommendation Ensure that all …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/carthage-wilna-fire-district-internal-controls-over-financial-operationsComptroller DiNapoli Releases Municipal Audits
… and the Town of Stockton . “In today’s fiscal climate, budget transparency and accountability for our local … Financial Operations (Saratoga County) The company’s audit committee did not audit the bills or review the treasurer’s … checks or bank reconciliations. Furthermore, the audit committee includes the treasurer which negates the internal …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Bradford Fire Company Treasurer Pleads Guilty to Stealing $8,500 in Public Funds
… treasurer Sherry Hamilton pleaded guilty to Grand Larceny in the Fourth Degree after an audit and investigation found she misappropriated approximately $8,500 in fire company funds, State Comptroller Thomas P. DiNapoli … company records to conceal her crimes. She was arrested in July 2016. "Sherry Hamilton abused her position of trust …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-bradford-fire-company-treasurer-pleads-guilty-stealing-8500-public-fundsComptroller DiNapoli Releases Municipal Audits
… log on to the network more than nine years ago. Pocatella Fire District – Audit Follow-Up (Orange County) This follow-up audit assessed the fire district’s progress in implementing recommendations made …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-auditsOversight of Runaway and Homeless Youth (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations included in … New York City opt to receive funding; the other counties do not, and certified residential RHY programs do not operate …
https://www.osc.ny.gov/state-agencies/audits/2022/05/17/oversight-runaway-and-homeless-youth-followPublic Safety Overtime
… or after July 1, 2019 by: Active members of the Police and Fire Retirement System who are engaged in police or fire service; and Active members of the Employees’ Retirement … The overtime duties are regular and expected police, fire and deputy sheriff duties that ensure public safety. The …
https://www.osc.ny.gov/retirement/employers/public-safety-overtimeLivonia 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.pdfTreasurer of Mahopac Volunteer Fire Department Charged With Embezzling More Than $5.7 Million and Failing To Report The Income To The IRS
… and New York State Comptroller. He thanked the Putnam County District Attorney’s Office for its assistance in the …
https://www.osc.ny.gov/press/releases/2016/06/treasurer-mahopac-volunteer-fire-department-charged-embezzling-more-57-million-and-failing-reportArlington Fire District - Purchasing (2018M-43)
Arlington Fire District - Purchasing (2018M-43)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-fire-2018-arlington-district.pdfHamlin Morton Walker Fire District – Financial Management (2023M-67)
audit, hamlin morton walker, fire district
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/hamlin-morton-walker-fire-district-2023-67.pdfAccounting and Reporting Manual for Fire Districts
Fire District Accounting and Reporting Manual
https://www.osc.ny.gov/files/local-government/publications/pdf/arm-fds.pdfInternal Audit Process for Fire Districts
Internal Audit Process for Fire Districts
https://www.osc.ny.gov/files/local-government/resources/pdf/internalauditprocess.pdfComptroller DiNapoli Releases Municipal Audits
… also district employees, were incorrectly granted LOSAP points for performing activities during their regularly …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-2Slaterville Springs Fire District – Internal Controls Over Financial Operations (2013M-315)
… September 18, 2013. Background The Slaterville Springs Fire District is a district corporation of the State, … County of Tompkins in which it is located. The Board of Fire Commissioners, which consists of five elected members, … and budget-versus-actual activity. … Slaterville Springs Fire District Internal Controls Over Financial Operations …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/slaterville-springs-fire-district-internal-controls-over-financialPlattekill #1 Fire District – Internal Controls Over Financial Operations (2014M-282)
… Purpose of Audit The purpose of our audit was to determine if District officials provided … received by the District, maintain detailed records of when funds are received, perform timely and accurate bank …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/plattekill-1-fire-district-internal-controls-over-financial-operationsStanley Fire District – Internal Controls Over Financial Operations (2013M-259)
… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and … for the 2013 fiscal year. Key Findings Board members have not provided adequate fiscal oversight to the District, …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/stanley-fire-district-internal-controls-over-financial-operations-2013m-259South Fallsburg Fire District – Internal Controls Over Financial Operations (2013M-181)
… 1, 2012, to May 13, 2013. Background The South Fallsburg Fire District is a district corporation of the State, … of Fallsburg and located in Sullivan County. The Board of Fire Commissioners consists of five elected members. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/13/south-fallsburg-fire-district-internal-controls-over-financial-operationsOlcott Fire Company, Inc. – Financial Operations (2013M-124)
… of our audit was to evaluate internal controls over the Company’s financial operations for the period January 1, … which provides fire protection to the Town of Newfane in Niagara County. The Company is governed by a 13-member … Executive Board, which includes a Board President. In the 2012 fiscal year, the Company’s revenue totaled …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/olcott-fire-company-inc-financial-operations-2013m-124Lincoln Fire District – Financial Activities (2012M-228)
… Purpose of Audit The purpose of our audit was to examine internal controls … District did not make any expenditures from the reserve funds during this time period. Key Recommendations Document …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/lincoln-fire-district-financial-activities-2012m-228Lakeville No. 2 Fire District – Oversight of Financial Operations (2013M-25)
… 2011, to December 27, 2012. Background The Lakeville No. 2 Fire District is a district corporation of the State, … in Livingston County, where it is located. The Board of Fire Commissioners comprises five elected members. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/17/lakeville-no-2-fire-district-oversight-financial-operations-2013m-25