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NYS Comptroller


Audits of Local Governments and School Districts

North Bay Fire District – Internal Controls Over Financial Operations (2012M-195)

Released: November 23, 2012 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to examine the internal controls over the District's financial operations for the period January 1, 2011, to May 31, 2012.


The North Bay Fire District is a district corporation of the State, distinct and separate from the Town of Vienna, in Oneida County. The District is governed by a five-member Board of Commissioners that is responsible for the District's overall financial management. The District's general fund budget totals $119,720 for the 2012 fiscal year and it is primarily funded through property tax revenue.

Key Findings

  • The former Secretary-Treasurer did not maintain a checkbook register or other accounting records. In addition, she did not submit monthly reports to the Board, or prepare and file annual financial reports with the State Comptroller for the 2008 to 2010 fiscal years.
  • The current Secretary-Treasurer now maintains sufficient accounting records, regularly submits monthly reports to the Board, and as of September 12, 2012, has prepared and filed annual financial reports for the 2008 to 2011 fiscal years.
  • The Board has not performed an annual audit of the current Secretary-Treasurer's 2011 records, and has authorized the use of debit cards for District purchases.

Key Recommendations

  • Ensure that the Secretary-Treasurer prepares and files annual financial reports with the State Comptroller's Office within 60 days after the close of the fiscal year.
  • Perform an annual audit of the Secretary-Treasurer's records and document the results in the minutes.
  • Discontinue the use of debit cards.

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