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NYS Comptroller


Audits of Local Governments and School Districts

Terryville Fire District – Treasurer’s Duties (2017M-136)

Released: September 8, 2017 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to determine whether the Board provided adequate oversight of the Treasurer’s duties for the period January 1, 2016 through March 31, 2017.


The Terryville Fire District is a district corporation of the State, distinct and separate from the Town of Brookhaven and Suffolk County, in which it is located. The District, which is governed by an elected five-member Board of Fire Commissioners, provides fire protection and emergency rescue services to about 25,000 residents in the hamlets of Terryville and Port Jefferson Station. The District’s 2016 operating expenditures totaled approximately $4.4 million.

Key Finding

  • The Board does not review the biweekly payroll until after the Treasurer distributes payroll checks.

Key Recommendation

  • Review and certify each payroll before the Treasurer distributes the paychecks.

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