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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts


Pine City Fire District No. 1 – Board Oversight (2017M-166)


Released: December 1, 2017 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to determine whether the Board ensured that financial activity was properly recorded and reported and that District money was safeguarded for the period January 1, 2016 through July 14, 2017.

Background

The Pine City Fire District No. 1 is a district corporation of the State, distinct and separate from the Town of Southport in Chemung County. The District is governed by an elected five-member Board of Fire Commissioners. Budgeted appropriations for 2017 total $153,040.

Key Findings

  • The Board did not provide oversight of the Treasurer.
  • The Board improperly allowed the Chief and Assistant Chiefs to fuel their personal vehicles.
  • The Board did not establish reserves per statute.

Key Recommendations

  • Provide oversight of the Treasurer, including reviewing reconciled bank statements and canceled checks, auditing claims and performing an annual audit.
  • Revise the fuel policy to provide reimbursement based on actual expenditures or standard mileage.
  • Establish reserve funds in accordance with law.

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