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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts


Franklinville Joint Fire District – Claims Processing (2017M-141)


Released: November 22, 2017 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to examine the District’s claims processing procedures for the period January 1, 2016 through May 25, 2017.

Background

The Franklinville Joint Fire District is a district corporation of the State, distinct and separate from the Town of Franklinville in Cattaraugus County. The District is governed by an elected five-member Board of Fire Commissioners. General fund budgeted appropriations for 2017 total $349,000.

Key Findings

  • The Board has not adopted a written claims processing policy.
  • The Chief and assistant chiefs primarily used debit cards to purchase miscellaneous District equipment and supplies.
  • Board resolutions approving claims for payment did not indicate the number or dollar amounts of claims that were audited and approved for payment.

Key Recommendations

  • Develop a comprehensive written policy governing claims processing procedures.
  • Discontinue the use of debit cards.
  • Ensure that the resolutions authorizing payment of claims contain sufficient information as to the number and dollar amounts of claims authorized for payment.

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