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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Bloomingburg Joint Fire District – Internal Controls Over Financial Operations (2013M-42)


Released: April 19, 2013 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to determine whether the Board ensured that disbursements were made for authorized District expenditures.

Background

The Bloomingburg Joint Fire District is a district corporation of the State, distinct and separate from the Towns of Mamakating and Wallkill located in the Counties of Sullivan and Orange, respectively. The Board of Fire Commissioners consists of seven elected members. The District’s 2013 general fund budget totaled approximately $613,300 and is funded primarily through property taxes.

Key Finding

  • The Board did not ensure that disbursements were made for authorized District purposes. The Board did not adequately segregate duties or implement sufficient compensating controls. The Treasurer performs all aspects of the cash disbursements process including preparing the monthly abstracts; printing, signing, and mailing the checks; and preparing the bank reconciliations. The Treasurer also is responsible for performing online bank transfers. The Treasurer performs all of these duties without sufficient oversight by the Board. While the Board approves all claims that are presented for audit, no one verifies that all checks disbursed were approved by the Board. The Treasurer does not provide check numbers to the Board and no one compares canceled check images to the Board-approved abstracts.

Key Recommendation

  • Segregate the duties over the cash disbursements process.

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