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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Pocatello Fire District – Board Oversight and Treasurer’s Records and Reports (2016M-301)


Released: January 13, 2017 -- [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, 2015 through May 25, 2016.

Background

The Pocatello Fire District is a district corporation of the State, distinct and separate from the Town of Wallkill, in Orange County. The District is governed by an elected five-member Board of Fire Commissioners. General fund budgeted appropriations for 2016 totaled $311,583.

Key Findings

  • The Board did not develop a procurement policy or an investment policy.
  • The Board did not develop a code of ethics.
  • The Board did not annually audit the Treasurer’s records and reports.
  • The Treasurer did not maintain complete and accurate accounting records.

Key Recommendations

  • Develop, adopt and implement written policies and procedures that include purchasing and investment requirements.
  • Develop and formally adopt a code of ethics.
  • Perform a detailed annual audit of the Treasurer’s books and records.
  • Maintain accurate, complete and up-to-date accounting records.

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