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NYS Comptroller


Audits of Local Governments and School Districts

Owasco Fire District – Internal Controls Over Financial Operations (2012M-121)

Released: October 12, 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, 2010, to April 30, 2012.


The District is a district corporation of the State, distinct and separate from the Town of Owasco, and located in Cayuga County. The District is governed by a five-member Board of Fire Commissioners. The District’s appropriations for 2012 total $662,400, funded primarily through real property tax revenue.

Key Findings

  • The Board does not appropriately prepare and monitor their annual budgets.
  • The Treasurer does not submit consistent monthly financial reports to the Board.

Key Recommendations

  • Prepare realistic annual budgets and monitor operations against the budget.
  • Routinely and thoroughly monitor the Treasurer’s records and activities.

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