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NYS Comptroller


Audits of Local Governments and School Districts

Scio Fire District #1 – Internal Controls Over Financial Operations (2012M-67)

Released: July 6, 2012 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to determine if District controls were adequate to ensure that financial activity is properly recorded and reported and that District moneys are safeguarded for the period January 1, 2011, to March 30, 2012.


Scio Fire District #1 is a district corporation of the State, distinct and separate from the Town of Scio in Allegany 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 $113,000 for the 2012 fiscal year.

Key Findings

  • The Board has adopted a procurement policy and a code of ethics, and audits claims before they are paid on a monthly basis. However, the Treasurer has failed to prepare monthly bank reconciliations.
  • The Treasurer has not filed annual financial reports with OSC since 2002 because she does not know how to do so. During our fieldwork, we advised her on how to file annual financial reports. The Clerk-Treasurer indicated that she would file the reports for all years since she has taken office, which would include the arrears reports for 2009 to 2011 and the current report for 2012.
  • The Board does not conduct an annual audit of the Treasurer's records.

Key Recommendations

  • Prepare monthly bank reconciliations.
  • File annual financial reports with OSC within 60 days of the close of each fiscal year.
  • Audit the Treasurer's records at least annually, as required by Town Law.

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