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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts


Rutland Fire District – Board Oversight (2017M-262)


Released: February 2, 2018 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to determine whether the Board provided adequate oversight of District financial operations for the period January 1, 2016 through July 31, 2017.

Background

The Rutland Fire District is a district corporation of the State, separate from the Town of Rutland in Jefferson County. The District, which is governed by an elected five-member Board of Fire Commissioners, provides fire protection and emergency rescue services to approximately 3,060 residents over 45 square miles. Budgeted appropriations for 2017 totaled $246,224.

Key Findings

  • The Board did not review the Treasurer’s monthly reports, including budget-to-actual reports and trial balances, or compare bank reconciliations with bank statements and canceled check images.
  • The Board did not audit all claims before payment.
  • The Board did not annually audit the Treasurer’s books and records.

Key Recommendations

  • Provide oversight of the Treasurer’s duties throughout the year, including a periodic review of financial reports, bank statements and supporting documentation.
  • Audit and approve all claims before payment.
  • Annually audit the Treasurer’s 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