East Pembroke Fire District – Internal Controls Over Financial Operations (2011M-291)
Released: February 17, 2012 -- [read complete report - pdf]
Purpose of Audit
The purpose of our audit was to review the internal controls over the District’s financial operations for the period January 1, 2010 to November 29, 2011.
The East Pembroke Fire District is located in the Towns of Pembroke, Batavia and Alabama, in Genesee County, and is a district corporation of the State, distinct and separate from the Towns. 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 $157,758 for the 2011 fiscal year.
- The Board did not audit the Treasurer’s records and reports, which would have provided assurance that the Treasurer was performing her duties in a satisfactory manner.
- The Treasurer failed to complete and file an annual financial report, as required by law, since the 2005 fiscal year.
- We found no evidence that the Board reviewed claims before they were paid.
- The Treasurer did not perform monthly bank reconciliations.
- The District did not properly remit foreign fire insurance moneys to the East Pembroke Volunteer Fire Department.
- Annually audit the Treasurer’s financial records.
- Ensure that the Treasurer prepares and files an annual report of the District’s financial activities with the Office of the State Comptroller.
- Properly document the audit of claims and the authorization for the payment of approved claims.
- Perform monthly bank reconciliations and review the reconciliations to ensure they are properly performed.
- Immediately remit all foreign fire insurance moneys to the East Pembroke Volunteer Fire Department.
Local Government and School Accountability Contact Information:
Phone: (518) 474-4037; Email: email@example.com
Address: Office of the State Comptroller, Division of Local Government and School Accountability
110 State Street, 12th Floor; Albany, NY 12236