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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Claryville Volunteer Fire Company – Financial Controls (2014M-53)


Released: April 25, 2014 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to determine whether Company controls are adequate to ensure that financial activity was properly recorded and reported and that Company moneys were safeguarded for the period of January 1, 2012 through December 20, 2013.

Background

The Claryville Volunteer Fire Company is a volunteer organization and is associated with the Claryville Fire District, which covers the Town of Denning in Ulster County and part of the Town of Neversink in Sullivan County. For the 2012 fiscal year, the Company reported approximately $61,000 in disbursements.

Key Findings

  • Financial activities are not always recorded and reported as per the Company’s by-laws.
  • Not all payments were approved by the Board before being made.

Key Recommendations

  • Provide monthly bank reconciliations, bank statements and canceled check images for Board review.
  • Ensure that all bills are approved prior to payment.

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