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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts


Bolton Fire District – Credit Cards (2017M-180)


Released: November 10, 2017 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to determine if claims for credit card bills were audited and paid timely and the purchases were for appropriate purposes for the period January 1, 2016 through April 30, 2017.

Background

The Bolton Fire District provides fire protection services for the Town of Bolton in Warren County. The District is governed by an elected five-member Board of Fire Commissioners. Budgeted appropriations for 2017 total $467,810.

Key Findings

  • The Board approved payment for five credit card purchases totaling $3,519 despite not having adequate supporting documentation.
  • The Secretary-Treasurer did not reconcile monthly credit card statements to individual receipts.
  • The District incurred $116 in late fees and $112 in finance charges.

Key Recommendations

  • Require credit card users to submit adequate supporting documentation for credit card purchases and ensure that the documentation is intact prior to approving these claims for payment.
  • Reconcile credit card statements to itemized supporting documentation.
  • Ensure that credit card payments are made timely to avoid late fees and finance charges.

Local Government and School Accountability Contact Information:

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