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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Candor Fire District – Controls Over Financial Activities (2014M-268)


Released: December 19, 2014 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to examine the District’s controls over financial activity for the period January 1, 2013 through June 30, 2014.

Background

The Candor Fire District, which is governed by an elected five-member Board of Fire Commissioners, is a district corporation of the State, distinct and separate from the Town of Candor and Tioga County in which it is located. The District’s general fund budget for 2014 totals approximately $420,000.

Key Findings

  • The Treasurer’s budget-to-actual reports did not include revenues or a complete accounting of expenditures.
  • The cash receipts process did not have an audit trail beginning with the initial point of cash collection to show the amounts the Treasurer received.

Key Recommendations

  • Ensure that the Treasurer’s budget-to-actual report includes both revenues and expenditures and that the total expenditures represent both budgeted and unplanned expenditures.
  • Implement procedures to ensure that cash receipts are documented at the point of collection.

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