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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts


Walton Fire Department – Financial Operations (2017M-242)


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

Purpose of Audit

The purpose of our audit was to determine if officials provided adequate oversight of financial activities to ensure that resources were properly safeguarded for the period January 1, 2016 through July 21, 2017.

Background

The Walton Fire Department is located in the Town of Walton in Delaware County and provides fire protection and other emergency services to the Walton Fire District residents. The Department is governed by five elected officials. During the audit period, $187,318 was disbursed.

Key Findings

  • The Treasurer did not maintain complete accounting records of disbursements, receipts or cash balances.
  • Bank accounts were not reconciled and reported to the membership.
  • The audit and approval of bills was not properly documented.

Key Recommendations

  • Ensure all transactions are entered into the accounting records.
  • Prepare and review bank reconciliations and monthly financial reports.
  • Audit and approve bills prior to payment and document the approval in the meeting minutes or supporting documentation.

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