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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Kiantone Independent Fire Department, Inc. – Internal Controls Over Financial Operations (2013M-295)


Released: December 13, 2013 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to determine whether Department controls are adequate to ensure that financial activity is properly recorded and reported and that Department moneys are safeguarded for the period January 1, 2012 to September 5, 2013.

Background

The Kiantone Independent Fire Department, Inc. is located in the Town of Kiantone, in Chautauqua County. The Department contracts with the Town of Kiantone to provide fire protection services and also receives moneys from fundraising and other activities. The Department’s by-laws indicate that a Board of Directors consisting of six elected and one appointed member, the Treasurer. The Department’s budget totaled $174,935 for the 2013 fiscal year.

Key Findings

The Board generally does not provide adequate oversight of Department financial activities.

  • We found no evidence that the Board is adequately reviewing and approving all claims prior to payment or that a semi-annual audit is conducted. We reviewed disbursements totaling $522,862 and found that the Treasurer made disbursements with little or no oversight and disbursements totaling $50,053 were not supported by appropriate documentation.
  • The Treasurer does not provide adequate monthly reports.

Key Recommendations

  • Review and approve all claims prior to payment to ensure that all claims have supporting documentation and are for legitimate Department purposes. The Treasurer should pay only Board-approved claims.
  • Submit written monthly financial reports including all receipts and disbursements.

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