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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Averill Park No. 2 Fire District – Controls Over Financial Activity (2014M-183)


Released: September 26, 2014 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to assess the District’s financial controls for the period January 1, 2013 through March 31, 2014.

Background

The Averill Park No. 2 Fire District is a district corporation of the State, distinct and separate from the Town of Sand Lake in Rensselaer County. The District, which is governed by an elected five-member Board of Commissioners, serves a population of approximately 3,500. The 2014 general fund budget totals $555,869.

Key Findings

  • The Board did not ensure that annual financial reports were submitted to OSC in a timely manner each year.
  • Independent audits were not performed for 2012 or 2013.

Key Recommendations

  • Ensure that the Treasurer completes and submits the annual financial report with OSC in a timely manner each year.
  • Ensure that the required independent audit is performed each year.

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