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Vestal Fire Department – Financial Activities (2014M-265)
… The Department operates within the Town of Vestal Fire District which provides fire protection services to the Town. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/vestal-fire-department-financial-activities-2014m-265State Comptroller DiNapoli Releases Municipal & School Audits
… records when exceptions were found in the June 2022 fiscal year-end physical inventory. Fairport Central School District … $2,000 because they retired prior to the end of the school year, a requirement for this incentive. …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-1Retirement System Membership – Forest Rangers Plan
… Police officers and paid firefighters working for employers that participate in the New York State and … Forest Rangers Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383c …
https://www.osc.ny.gov/retirement/publications/1864/retirement-system-membershipRombout Fire District – Board Oversight of Financial Activities (2017M-88)
… State, distinct and separate from the Town of Fishkill, in Dutchess County. The District is governed by an elected … reserve funds to fund operating expenses, which is not in compliance with the law. The Board has not adopted an …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/28/rombout-fire-district-board-oversight-financial-activities-2017m-88State Comptroller DiNapoli, Steuben County District Attorney Baker and the New York State Police Announce Arrest of Former Village of Addison Official for Theft of More Than $1.1 Million
… A longtime clerk-treasurer of the Village of Addison in Steuben County has been arrested for allegedly stealing more than $1.1 million in village funds over the course of at least 19 years, New … frank shocking, breach of public trust I have encountered in 30 years as a Steuben County prosecutor,” Baker said. “The …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-steuben-county-district-attorney-baker-and-new-york-state-police-announcePort Ewen Fire District – Financial Management (2024M-157)
… investment program – legality, safety, liquidity and yield – when investing available funds. District officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/03/port-ewen-fire-district-financial-management-2024m-157DiNapoli: Local Governments Should Improve Enforcement of State Fire Code Regulations
… properly implement these regulations, New Yorkers may be at risk should a fire or other emergency occur.” The state’s … and evacuation plan must have a fire safety inspection at least every three years. The code outlines the minimum …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-local-governments-should-improve-enforcement-state-fire-code-regulationsState Comptroller DiNapoli Releases Municipal Audits
… of the Village of Blasdell , Town of Cambria , Town of Canaan , Granville Hook and Ladder Volunteer Fire Company , … approximately $19,200 in annual interest on debt. Town of Canaan – Board Oversight (Columbia County) The clerk/tax …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-auditsConesus Volunteer Fire Department – Financial Controls (2014M-42)
Conesus Volunteer Fire Department Financial Controls 2014M42
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/conesus-volunteer-fire-department-financial-controls-2014m-42Vischer Ferry Volunteer Fire Company – Cash Disbursements (2016M-245)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that cash … District in Saratoga County. The Company is governed by a Board of Directors composed of five elected members. For … Company funds. Company officials did not approve any debit card transactions, and not all debit card transactions …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/10/28/vischer-ferry-volunteer-fire-company-cash-disbursements-2016mRequired Reporting
… Foreign Fire Insurance Tax Data Verification (replaces the MA-144) Assessment Roll Verification Employer Retirement …
https://www.osc.ny.gov/local-government/required-reportingSylvan Beach Fire District – Internal Controls Over Financial Operations (2013M-76)
… Beach Fire District is a district corporation of the State, distinct and separate from the Towns of Vienna and …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/07/sylvan-beach-fire-district-internal-controls-over-financial-operationsSwan Lake Fire District – Internal Controls Over Financial Operations (2013M-258)
… from the Towns of Liberty and Bethel, and is located in Sullivan County. The Board of Fire Commissioners consists …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/29/swan-lake-fire-district-internal-controls-over-financial-operations-2013mClaryville Fire District – Internal Controls Over Financial Operations (2013M-167)
… Claryville Fire District is a district corporation of the State, distinct and separate from the Town of Neversink …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/claryville-fire-district-internal-controls-over-financial-operations-2013mOpinion 98-16
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- … (timing for return to general fund of excess moneys in school district reserve fund for tax certiorari claims) … fund established to pay tax certiorari claims) EDUCATION LAW, §3651: Moneys deposited in a tax certiorari reserve fund …
https://www.osc.ny.gov/legal-opinions/opinion-98-16How to Obtain Your Personal Records Under the Personal Privacy Protection Law
… The New York State Personal Privacy Protection Law (PPPL), which is set forth in … 6-A of the Public Officers Law (§§91-99), is intended to protect your privacy by regulating the manner in which … The New York State Personal Privacy Protection Law is intended to protect your …
https://www.osc.ny.gov/help/how-obtain-your-personal-records-under-personal-privacy-protection-lawMattituck Fire District – Claims Audit (2025M-48)
… action. Appendix C includes our comments on issues raised in the District’s response letter. We conducted this audit … New York State Comptroller’s (OSC) authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix D. The Board has the responsibility to initiate …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/mattituck-fire-district-claims-audit-2025m-48Halcottsville Fire Department – Cash Receipts and Disbursements (2014M-190)
… Purpose of Audit The purpose of our audit was to determine whether the Department’s members ensured that the Treasurer properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/10/halcottsville-fire-department-cash-receipts-and-disbursements-2014m-190Walton Fire Department – Financial Operations (2017M-242)
Walton Fire Department Financial Operations 2017M242
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/walton-fire-department-financial-operations-2017m-242Pulteney Volunteer Fire Department – Controls Over Financial Activities (2014M-175)
… adequate oversight of the Treasurer. The Board did not conduct an annual audit of the Treasurer’s records. The Board … did not adopt a code of ethics to provide standards of conduct expected of Department personnel. Key Recommendations … duties and provide for oversight of the Treasurer. Conduct an annual audit of the Treasurer’s records. Prepare …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/19/pulteney-volunteer-fire-department-controls-over-financial