Audits

• Recent Fire District Audit Reports
• Fire Company Audit Guidance [pdf]
• Model RFP for Professional Auditing Services [docx]
• Internal Audit Process for Fire Districts [pdf]
• What to Expect During a CPA Audit [pdf]

Accounting

• LOSAP Audit and Disclosure Accounting Bulletin [pdf]
• Accounting and Reporting Manual for Fire Districts [pdf]
• Filing an Annual Financial Report with OSC

Length of Service Award Programs (LOSAP)

• Model Notes:
  • Defined Contribution Programs [pdf]
  • Defined Benefit Programs [pdf]
• Program Provisions:
  • Part 154 - Covers defined contribution programs [pdf]
  • Part 155 - Covers defined benefit programs [pdf]
• Summary of Regulations [pdf]

Training

• Training Requirements for Fire District Commissioners:
  • Adopted Rules and Regulations for Implementing New Training Requirements [pdf]
• List of Training Providers
• For Training Providers:
  • Application to Get Training Course Approved [pdf]
  • Commissioner Training Record of Completion [pdf]
  • Instructions for Application to Get Training Course Approved [pdf]
• OSC's Academy for New York State’s Local Officials
• Model Code of Ethics for Fire Districts [docx]