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Plattekill #1 Fire District – Internal Controls Over Financial Operations (2014M-282)
… contracts with all providers. The Board Chair had a prohibited interest in a contract between the District and a store which the … audit of claims. Ensure adherence to the procurement policy’s provisions for obtaining quotations and proposals …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/plattekill-1-fire-district-internal-controls-over-financial-operationsSlaterville Springs Fire District – Internal Controls Over Financial Operations (2013M-315)
… Purpose of Audit The purpose of our audit was to determine whether the District’s controls … Springs Fire District is a district corporation of the State, distinct and separate from the Town of Caroline …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/slaterville-springs-fire-district-internal-controls-over-financialComptroller DiNapoli Releases Municipal Audits
… 2011 through April 2013, department members did not always sign the daily member attendance record and not all overtime … of Hague – Departmental Cash Receipts (Warren County) The board has established adequate internal controls over the …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-2State Agencies Bulletin No. 1378
… full-time in a Fire Protection Specialist title and is required to wear a uniform; and Does not receive a regular … is eligible for the specified payment upon the return from leave. New Earnings Code OSC has created a new Time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1378-2013-and-2014-uniform-maintenance-allowance-employees-fire-protectionState Agencies Bulletin No. 1993
… The purpose of this bulletin is to provide the Division of Homeland Security and Emergency Services instructions for … Specialist title series in the OFPC at the Division of Homeland Security and Emergency Services who meet the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1993-2019-2020-and-2020-2021-uniform-maintenance-allowance-employees-fireComptroller DiNapoli Releases Municipal Audits
… Ellicot , Geneva Housing Authority , Town of Hadley , High Falls Water District , Town of Leicester , City of Newburgh , Niagara County Court and Trust , Village of Scottsville and … of controls over the board’s claims auditing process. High Falls Water District – Water Fees (Ulster County) The …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-1State Agencies Bulletin No. 2343
… The Report of Check Exchange ( AC 1476-P ), Next of Kin Affidavit ( AC 934-P ), and original death certificate should … same time as the Stop Payment Request. If a Next of Kin Affidavit has been previously submitted for a deceased …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2343-2024-2025-uniform-maintenance-allowance-employees-fire-protectionState Comptroller DiNapoli Releases Municipal & School Audits
… government and school audits were issued. Town of Elmira Fire District No.1 – Long-Term Planning (Chemung County) … a minimum of 12 evacuation and lockdown drills for each building and three bus drills for each bus to provide staff … without properly notifying parents in advance of building drills, parents may not have sufficient information …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-1Retirement System Membership – Career Plan
… Police officers and paid firefighters working for employers that participate in the New York State and Local Police and Fire Retirement System (PFRS) must become members of the … become a member, you must complete and file a membership application with the Office of the State Comptroller. …
https://www.osc.ny.gov/retirement/publications/1642/retirement-system-membershipRetirement System Membership – Police and Fire Plan
… paid firefighters working for employers that participate in the New York State and Local Police and Fire Retirement …
https://www.osc.ny.gov/retirement/publications/1512/retirement-system-membershipRetirement System Membership – New Career Plan
… paid firefighters working for employers that participate in the New York State and Local Police and Fire Retirement …
https://www.osc.ny.gov/retirement/publications/1515/retirement-system-membershipRetirement System Membership – Non-Contributory Plan with Guaranteed Benefits
… paid firefighters working for employers that participate in the New York State and Local Police and Fire Retirement …
https://www.osc.ny.gov/retirement/publications/1513/retirement-system-membershipRetirement System Membership – Basic Plan with Increased-Take-Home-Pay (ITHP)
… paid firefighters working for employers that participate in the New York State and Local Police and Fire Retirement …
https://www.osc.ny.gov/retirement/publications/1511/retirement-system-membershipState Comptroller DiNapoli Releases Municipal Audits
… not establish adequate controls to safeguard fixed assets. In addition, the treasurer did not submit required annual … town clerk did not deposit collections totaling $100,496 in a timely manner. In addition, the golf director did not provide adequate …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… audits of the Town Allegany , Chili Public Library , Clyde Fire Company , Village of Cohocton , Concord Industrial Development Agency , East Brentwood Fire District , Town of Essex , Town of Exeter , Town of … Lake , Town of Saugerties, Schoharie County , Smithfield Fire District , Town of Springport , Village of St. …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-audits-0Retirement System Membership – Article 14 Benefits
… 14 information for PFRS Tier 3 members Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1644/retirement-system-membershipEthics
Resources and information on ethics for local officials
https://www.osc.ny.gov/local-government/resources/ethicsTiconderoga Joint Town/Village Fire District – Board Oversight (2023M-182)
Determine whether the Ticonderoga Joint Town/Village Fire District (District) Board of Fire Commissioners (Board) monitored financial activity and ensured appropriate
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/ticonderoga-joint-town-village-fire-district-2023-182.pdfWoodbourne Fire District – Information Technology (2023M-98)
Determine whether the Woodbourne Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of the District’s financial operations.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/woodbourne-fire-district-2023-98.pdfPlainville Fire District – Board Oversight (2021M-91)
Determine whether the Plainville Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of the District’s financial operations.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/plainville-fire-district-2021-91.pdf