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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Conesus Volunteer Fire Department – Financial Controls (2014M-42)


Released: May 9, 2014 -- [read complete report - pdf]

Purpose of Audit

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

Background

The Conesus Volunteer Fire Department is a volunteer organization located in the Town of Conesus in Livingston County. The Department, which is governed by a seven-member Board of Directors, is affiliated with the Conesus No. 1 Fire District and provides fire protection services to the Town. Expenditures for 2012 totaled approximately $10,000.

Key Findings

  • The Board has not established a system of internal controls consisting of policies and procedures over financial transactions and reports.
  • The Treasurer does not perform bank reconciliations and does not submit an annual report.

Key Recommendations

  • Adopt a system of internal controls that includes segregation of duties, audit of claims prior to payment, audit of the Treasurer’s records annually and preparation of an annual budget.
  • Prepare bank reconciliations and an annual report.

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