Skip to Content

Login   Subscribe   Site Index   Contact Us   Google Translate™

NYS Comptroller


Audits of Local Governments and School Districts

Niskayuna No. 2 Fire District – Length of Service Award Program (2015M-73)

Released: July 31, 2015 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to determine if the District awarded Length of Service Award Program (LOSAP) credits accurately for the period January 1, 2014 through January 31, 2015.


Niskayuna No. 2 Fire District is a district corporation of the State, distinct and separate from the Town of Niskayuna and Schenectady County in which it is located. The District is governed by an elected five-member Board of Fire Commissioners. The District’s 2015 operating budget is $743,038.

Key Findings

  • District officials did not award the appropriate number of points to volunteers for participation in department responses and accurately record volunteer activities.
  • District officials did not review the entries in the computer program unless the points earned as indicated on the reports were disputed by the volunteers.

Key Recommendations

  • Review and amend the District’s point system as necessary to ensure conformity with GML and then award points in accordance with the revised point system.
  • Establish a process to review LOSAP activities and records to ensure activities are recorded accurately.

Local Government and School Accountability Contact Information:

Phone: (518) 474-4037; Email:
Address: Office of the State Comptroller, Division of Local Government and School Accountability
110 State Street, 12th Floor; Albany, NY 12236