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State Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of Town of Berkshire , Chestertown Fire District , Town of …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-auditsAppendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… for auditing claims will vary depending on the type of locality. Generally, the governing board is responsible … is generally responsible for auditing claims in each type of locality and what options, if any, are available for establishing the claims auditing position. Type of Locality Designated Claims Auditing Body Other Options …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesFormer Treasurer of Patterson Volunteer Fire Department Pleads Guilty To Fraud and Tax Charges Arising From His Embezzlement of More Than $1.1 Million
… embezzling over a million dollars of fire department funds. Melin took money that was supposed to be used for … From December 2013 to October 2015, MELIN embezzled PFD funds under his control by writing checks to the two … return for 2014 and falsely reported some of the embezzled funds as revenue on the corporate tax return for 211 Medical …
https://www.osc.ny.gov/press/releases/2016/11/former-treasurer-patterson-volunteer-fire-department-pleads-guilty-fraud-and-tax-charges-arising-hisState Comptroller DiNapoli Releases Municipal Audits
… the district. As a result, assessments charged to district property owners were higher than necessary. For access to …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office … of Cattaraugus County , Town of Maryland , Three Town Fire District and the Webster Public Library . "In today’s fiscal …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced his office completed audits of the Town of Bethany , Bridgehampton Fire District , … Thomas P DiNapoli today announced his office completed audits of the Town of Bethany Bridgehampton Fire District …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-municipal-auditsNorfolk Fire District – Board Oversight (2022M-109)
… - pdf] Audit Objective Determine whether the Norfolk Fire District (District) Board of Fire Commissioners (Board) … 2021 annual financial reports with the Office of the State Comptroller as required. As of the end of our audit period, …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/30/norfolk-fire-district-board-oversight-2022m-109Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office … 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 …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-audits-0Slaterville Springs Fire District – Internal Controls Over Financial Operations (2013M-315)
… The purpose of our audit was to determine whether the District’s controls are adequate to ensure that financial … September 18, 2013. Background The Slaterville Springs Fire District is a district corporation of the State, … report has not been filed with the Office of the State Comptroller for the last three years. The Board was provided …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/slaterville-springs-fire-district-internal-controls-over-financialCircleville Fire District – Board Oversight (2013M-343)
… since 2008 and has never had its length of service award (LOSAP) program audited. Key Recommendations Audit all claims … public accountant to audit the District’s financial and LOSAP records. … Circleville Fire District Board Oversight …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/circleville-fire-district-board-oversight-2013m-343South Fallsburg Fire District – Internal Controls Over Financial Operations (2013M-181)
… of Audit The purpose of our audit was to determine if the District established adequate controls to ensure that … 1, 2012, to May 13, 2013. Background The South Fallsburg Fire District is a district corporation of the State, … required annual financial report with the Office of State Comptroller since the 2008 fiscal year. Although the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/13/south-fallsburg-fire-district-internal-controls-over-financial-operationsState Comptroller DiNapoli Releases Municipal Audits
… , Sullivan County Community College , City of Troy and the West Ghent Volunteer Fire Company . "In today's fiscal climate, budget transparency and accountability for our local communities is a top … priority," said DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office … Town of Deerpark , Town of Deposit , East Aurora Volunteer Fire Department , Town of East Hampton , Town of Edinburg , … of Sidney , Sidney Fire Department , Slingerlands Fire District , and the Town of Stony Point . “In today’s fiscal …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office … Plattekill Library , Town of Scriba and the Terryville Fire District . "In today’s fiscal climate, budget transparency …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office … audits of Columbia County , Orleans County , Rutland Fire District , Village of Walden and Washington County . "In …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 2000-7
… opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no … opinion. CONFLICTS OF INTEREST -- Interest in Contract (fire commissioner as officer and stockholder of company contracting with fire district) -- Maintenance Contracts (fire commissioner who is …
https://www.osc.ny.gov/legal-opinions/opinion-2000-7Opinion 91-22
… opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no … that bear on the issues discussed in the opinion. FIRE COMPANY -- Fire Police Squad (authority to incorporate … 1991 Joseph Frank, Esq., Attorney at Law Hicksville Fire District … Whether a fire police squad may separately …
https://www.osc.ny.gov/legal-opinions/opinion-91-22Opinion 2000-18
… opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no … that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties (establishment of service award program by joint fire district); (authority for service award program established …
https://www.osc.ny.gov/legal-opinions/opinion-2000-18Opinion 2002-11
… opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no … Award Programs (point accumulation for responding to both fire and ambulance calls) GENERAL MUNICIPAL LAW §217(c): For … of earning a year of firefighting service under a fire district service award program that provides points for …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11-0Opinion 2002-11
… opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no … Award Programs (point accumulation for responding to both fire and ambulance calls) GENERAL MUNICIPAL LAW §217(c): For … of earning a year of firefighting service under a fire district service award program that provides points for …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11