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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts


Keeseville Volunteer Fire Department – Financial Operations (2017M-100)


Released: September 15, 2017 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to determine whether the Department’s financial activity was properly recorded and reported and Department money was safeguarded for the period January 1, 2015 through January 31, 2017.

Background

The Keeseville Volunteer Fire Department is located in the Town of Ausable in Clinton County. The Department, which provides fire protection and other emergency services to Ausable-Chesterfield-Keeseville Joint Fire District residents, is governed by 13 officers elected by the membership. Disbursements during our audit period totaled $121,922.

Key Findings

  • Department officials did not review the bank statements and canceled check images for the bank accounts managed by the Treasurer and Fire Police Captain.
  • Department officials did not deposit or account for all donations received or deposit money received from fundraisers and lounge sale, and deposits totaling approximately $158,300 were not supported by adequate documentation.
  • Department officials did not approve 499 disbursements totaling $63,010 before payment was made.

Key Recommendations

  • Review bank statements and canceled check images.
  • Ensure that all collections are supported by adequate documentation and deposited.
  • Review and approve all disbursements before 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