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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

East Aurora Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-247)


Released: November 7, 2014 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to review whether the Department’s controls were adequate to ensure that financial activity was properly recorded and reported and that Department money was safeguarded for the period January 1, 2013 through June 6, 2014.

Background

The East Aurora Volunteer Fire Department, Inc. is located in the Village of East Aurora in Erie County. According to the bylaws, a 13-member Fire Council is responsible for the Department’s overall financial management. The Department’s expenses for 2013 totaled $115,144.

Key Findings

  • The Council does not approve claims prior to payment, the audit committee did not review canceled checks and the committee chairman for a fund-raiser did not maintain an accountability of ticket sales.
  • The Treasurer did not prepare adequate monthly reports detailing all funds received and disbursed.

Key Recommendations

  • Approve claims prior to payment, ensure that the audit committee obtains and compares canceled check images to paid bills and require an accountability for revenues from fund-raisers.
  • Furnish monthly reports to the Council that indicate funds received and disbursed.

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