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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts


Granville Hook and Ladder Volunteer Fire Company – Financial Operations (2017M-105)


Released: January 26, 2018 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to determine whether the Company’s financial activities were properly recorded and reported, cash collections were deposited and cash disbursements were for appropriate Company purposes for the period January 1, 2015 through December 31, 2016.

Background

The Granville Hook and Ladder Volunteer Fire Company is located in the Village of Granville in Washington County. The Company is governed by an eight-member Board of Trustees, elected by the Company’s membership. For 2016, revenues totaled $56,425 and disbursements totaled $68,075.

Key Findings

  • The former Treasurers did not maintain adequate records to account for all money received and disbursed by the Company.
  • The Company’s controls over cash receipts and disbursements were inadequate.

Key Recommendations

  • Maintain accurate, complete and up-to-date accounting records.
  • Provide oversight of duties performed by the Treasurer, such as requiring written monthly financial reports and activity reports for fundraising events.

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