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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts


Hartsdale Volunteer Fire Company – Board Oversight (2017M-227)


Released: February 9, 2018 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to assess whether the Board provided adequate oversight of Company financial activities to ensure resources are properly safeguarded for the period January 1, 2015 through July 10, 2017.

Background

The Hartsdale Fire Company is located in the Town of Greenburg and provides fire protection for a 4.5 square mile area. The Company is governed by a three-member Board of Trustees. For the period 2015 through 2017, $52,550 in Foreign Fire Insurance (FFI) revenue was received.

Key Findings

  • The Board did not provide oversight or ensure the Treasurer’s duties were adequately segregated or monitored.
  • The Treasurer did not maintain accurate accounting records or prepare and provide the Board with monthly financial reports.
  • Thirteen percent of FFI and 60 percent of Company Fund (CF) expenditures were unsupported.

Key Recommendations

  • The Board should improve oversight of financial activities.
  • The Treasurer should maintain accurate accounting records and provide reports to the Board.
  • Implement procedures to ensure that all claims are properly supported, reviewed and approved before they are paid.

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