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Taxpayers' Guide to State and Local Audits

Audits of Local Governments and School Districts

Big Flats Fire District No. 1 – Internal Controls Over Financial Operations (2012M-88)


Released: August 3, 2012 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to examine the internal controls over the District's financial operations for the period January 1, 2011, to March 12, 2012.

Background

The Big Flats Fire District No. 1 is a district corporation of the State, distinct and separate from the Town of Big Flats in Chemung County. The Board of Fire Commissioners consists of five elected members and is responsible for the District's overall financial management. The District's general fund budget totaled $631,331 for the 2012 fiscal year.

Key Findings

  • The Board has not adopted a code of ethics or established written policies and procedures for cash receipts and disbursements, claims processing or information technology.
  • The Board did not present and adopt a budget that was in accordance with Town Law and OSC's prescribed format. Specifically, the budget did not correctly calculate the District's statutory spending limitation or include a breakdown of fund balance, both restricted and unrestricted. Furthermore, the Board's adopted budgets were not structurally balanced because the Board failed to include all known revenues and appropriations.

Key Recommendations

  • Adopt a code of ethics and policies and procedures for cash receipts and disbursements, claims processing and information technology.
  • Adopt a budget that correctly calculates the District's statutory spending limitation, and includes a breakdown of fund balance and all known revenues and appropriations.

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