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NYS Comptroller


Audits of Local Governments and School Districts

City of Corning – Foreign Fire Insurance Funds (2017M-143)

Released: November 22, 2017 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to examine the City’s use of foreign fire insurance (FFI) funds for the period July 1, 2015 through June 23, 2017.


The City of Corning is located in Steuben County and has a population of approximately 11,000. The City is governed by a Mayor and an eight-member City Council. During our audit period, the City received one FFI premium payment in the amount of $26,326 and expended $34,822 in FFI funds.

Key Finding

  • The Finance Director did not prepare or file the 2015 and 2016 FFI annual reports with OSC on time.

Key Recommendation

  • The Finance Director should file the FFI reports by the annual statutory deadline date.

Local Government and School Accountability Contact Information:

Phone: (518) 474-4037; Email:
Address: Office of the State Comptroller, Division of Local Government and School Accountability
110 State Street, 12th Floor; Albany, NY 12236