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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Camillus Volunteer Fire Department – Fiscal Operations (2014M-072)


Released: June 6, 2014 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to examine the Department’s internal controls over financial operations for the period of January 1, 2012 through October 31, 2013.

Background

The Camillus Volunteer Fire Department is incorporated under the Not-For-Profit Corporation Law and is located in the Town of Camillus in Onondaga County. The Department provides fire protection to the Village of Camillus and to the Town through a fire protection contract. From January 2012 through October 2013, the Department received $81,171 and disbursed $88,514.

Key Findings

  • Controls are not adequate to ensure that financial activity is properly recorded and reported.
  • Debit cards were used in violation of the Department’s bylaws, which require advance approval of purchases prior to payment.
  • Not all vouchers contained receipts or other supporting documents.
  • Checks were written to Department members in advance of attending conferences and members were not required to return unspent money to the Department.

Key Recommendations

  • Ensure that the Treasurer maintains complete, accurate and timely records and submits monthly and annual financial reports to the Executive Committee.
  • Consider using credit cards in place of debit cards.
  • Ensure that all disbursements are supported by adequate documentation.
  • Discontinue direct cash payments to members from the foreign fire insurance account.

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