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Akron Fire Department – Financial Activities (2014M-196)
… for the period January 1, 2013 through April 16, 2014. Background The Akron Fire Department is located in the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/04/10/akron-fire-department-financial-activities-2014m-196Press Conference on the Flushing Snapshot Report
… take questions from members of the press afterward. The live stream of the conference has ended, but the replay of the …
https://www.osc.ny.gov/events/flushing-snapshotEastport Fire District – Procurement (2025M-50)
… fire district (district) purchases should be made in the best interest of the taxpayers. One method for ensuring that … $847,191. This included 11 professional service and insurance vendors paid $214,672 and 20 vendors paid $96,955 … services are procured in the most economical way, in the best interests of the taxpayers. In addition, the District …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/05/eastport-fire-district-procurement-2025m-50Comptroller DiNapoli Releases Municipal Audits
… contained significant discrepancies. Town of Saranac – Payroll (Clinton County) There were no comprehensive written policies and procedures over processing payroll and leave time accruals. Also, the blank payroll check stock was not safeguarded because it was kept …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… Billing (2019M-112) The EMS Department did not bill for 614 incidents resulting in $417,600 of unbilled medical …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-0Selected Management and Operations Practices (Follow-Up)
… projects related to electric vehicle (EV) charging as early as 2011. During the 2013 State of the State Address, … network of up to 3,000 public and workplace charging stations. Charge NY is a collaboration among the New York … develop EVolve NY and fast charging stations where funds are available. The net effect is there is limited focus on …
https://www.osc.ny.gov/state-agencies/audits/2025/10/03/selected-management-and-operations-practices-followDiNapoli: Three Arrested in Connection With Over $1 Million Medicaid Transportation Fraud Scheme
… Thomas P. DiNapoli . “Medicaid fraud impacts us all and diverts money from those truly in need. Thanks to the …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-three-arrested-connection-over-1-million-medicaid-transportation-fraud-schemeEast Bloomfield-Holcomb Fire Department – Financial Operations (2017M-160)
… Bloomfield and certain areas of the Town of Canandaigua in Ontario County. The Department is governed by a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/17/east-bloomfield-holcomb-fire-department-financial-operationsBarnard Fire Department – Financial Controls (2015M-134)
… Purpose of Audit The purpose of our audit was to determine whether the Department’s controls were adequate to ensure that financial activity was properly recorded and … in its bylaws and did not adopt policies and procedures to establish internal controls over cash receipts. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/09/25/barnard-fire-department-financial-controls-2015m-134Franklin-Treadwell Fire District – Disbursements (2021M-16)
Determine whether Franklin-Treadwell Fire District (District) officials provided adequate oversight to ensure disbursements were authorized, supported and for appropriate District purposes.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/Franklin-Treadwell-FD.pdfOpinion 97-4
… firemen's benevolent association is governed by a special act of the State Legislature and is authorized to receive … be expended only in the manner prescribed by the special act (see, e.g., 1995 Opns St Comp No. 95-26, p 53). The … of a firefighter (1984 Opns St Comp No. 84-36, supra ). Of course, if the disability or death of a family member renders …
https://www.osc.ny.gov/legal-opinions/opinion-97-4Applying for Benefits – State Police Plan
… Albany, NY area), make an appointment for a pre-retirement consultation or send your question using our secure contact … application, received by our Albany office, one of our consultation sites, or another office of the State …
https://www.osc.ny.gov/retirement/publications/1518/applying-benefitsHoltsville Fire District – Financial Management (2025M-4)
… District officials disagreed with certain aspects of our findings but indicated they planned to initiate corrective action. Appendix C includes our comment on an issue raised in the District’s response … 3 of the New York State General Municipal Law (GML). Our methodology and standards are included in Appendix D. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/19/holtsville-fire-district-financial-management-2025m-4Laurens Fire District – Financial Activities (2021M-43)
Determine whether the Laurens Fire District (District) Board of Fire Commissioners (Board) established adequate controls over financial activities to safeguard assets.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/laurens-fire-district-2021-43.pdfSouth Butler Fire District – Board Oversight of Financial Operations (2020M-155)
Determine whether the South Butler 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/south-butler-fire-district-2020-155.pdfStamford-Harpersfield-Kortright Fire District – Financial Activities (2020M-123)
Determine whether the Stamford-Harpersfield-Kortright Fire District (District) Board of Fire Commissioners (Board) established adequate controls over financial activities to safeguard assets.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/stamford-harpersfield-kortright-2020-123.pdfGreat River Fire District – Treasurer Reports (2025M-125)
Did the Great River Fire District (District) Treasurer provide the Board of Fire Commissioners (Board) with complete and accurate financial reports?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/great-river-fire-district-2025-125.pdfFire Island Union Free School District – Leave Accruals (2015M-289)
… Purpose of Audit The purpose of our audit was to determine if leave … School District is located in the Towns of Brookhaven and Islip in Suffolk County. The District, which operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/fire-island-union-free-school-district-leave-accruals-2015m-289More About This Retirement Plan – New Career Plan
… System.) These benefits are provided by Sections 375-h and 375-i of the New York State Retirement and Social Security Law …
https://www.osc.ny.gov/retirement/publications/1515/more-about-retirement-planFort Hunter Fire District – Capital Reserve Funds (2022M-202)
audit, Fort Hunter, fire district, capital reserve funds
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/fort-hunter-fire-district-2022-202.pdf