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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Circleville Fire Company – Selected Financial Activities (2013M-391)


Released: April 4, 2014 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to evaluate internal controls over selected financial activities for the period January 1, 2012 through October 22, 2013.

Background

The Circleville Fire Company is located in Orange County. Company officers include the President, Vice President, Secretary, Financial Secretary, Treasurer and Chaplain. The Company’s expenditures for the audit period were approximately $59,500.

Key Findings

  • The Treasurer was allowed to pay bills and make cash withdrawals without evidence of Company approval; the Treasurer did not perform monthly bank reconciliations.
  • Bills paid between Company meetings are not included in the Treasurer’s report because the report template does not include a section for bills paid prior to meeting.

Key Recommendations

  • Ensure the Treasurer documents the legitimacy of Company expenses, makes disbursements only after Company members authorize them and performs monthly bank reconciliations.
  • Maintain accurate, up-to-date and complete reports and provide the reports to the members at each monthly meeting.

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