Middlesex Fire District – Internal Controls Over Financial Operations (2011M-282)
Released: March 16, 2012 -- [read complete report - pdf]
Purpose of Audit
The purpose of our audit was to examine internal controls over financial operations for the period January 1, 2010 to November 17, 2011.
Background
The Middlesex Fire District is a district corporation of the State, distinct and separate from the Town of Middlesex, in Yates County. The Board of Fire Commissioners comprises five elected members and is responsible for the District's overall financial management. The District's general fund budget totaled $138,375 for the 2011 fiscal year.
Key Finding
- The District pays the Middlesex Hose Company $26,500 per year to rent space in the Company's fire hall and $1,850 for mileage incurred by the Company for providing services to the District, with no written agreement defining the expectations and responsibilities of both parties. The lack of a written agreement leaves the District open to potential changes, such as a sudden rent increase, with no protection.
Key Recommendation
- Enter into a written agreement with the Middlesex Hose Company outlining the duties and responsibilities of each party and the terms of entitlement to payment.
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