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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Midway Fire District – Internal Controls Over Financial Operations (2012M-210)


Released: January 18, 2013 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to evaluate internal controls over the District’s financial operations for the period January 1, 2011, to August 31, 2012.

Background

The District is a district corporation of the State, distinct and separate from the Town of Colonie and the County of Albany in which it is located. The Board of Fire Commissioners consists of five elected members, with one member being appointed as Chairman, and is responsible for the District’s overall financial management. The District’s general fund budget totaled $968,200 for the 2012 fiscal year.

Key Findings

  • The Board audits District claims; however, the audit of some claims was not in compliance with Town Law. Although the Board approves claims at its monthly meetings, the Treasurer processes and pays certain claims prior to the Board’s audit.
  • District officials passed a resolution to pay “recurring” bills prior to the Board’s audit instead of the specific exceptions allowed by Town Law.

Key Recommendations

  • Establish a proper resolution that allows the Treasurer to pay claims for allowable exceptions under Town Law prior to an audit by the Board.
  • Ensure that all claims, other than those exceptions allowed by Town Law, are audited and approved by the Board before the Treasurer pays the claims.

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