Skip to Content

Login   Subscribe   Site Index   Contact Us   Google Translate™

NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Humphrey Fire District – Financial Controls (2014M-37)


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

Purpose of Audit

The purpose of our audit was to examine the District’s controls over financial operations for the period of January 1, 2013 through January 14, 2014.

Background

The Humphrey Fire District is a district corporation of the State, distinct and separate from the Town of Humphrey, and is located in Cattaraugus County. It is governed by an elected five-member Board of Fire Commissioners. The District’s general fund budget totaled $78,248 for the 2013 fiscal year.

Key Findings

  • The Treasurer did not submit an annual financial report to the Board and has not filed an annual financial report with OSC since 2008.
  • The Board does not audit the financial records annually.

Key Recommendations

  • The Treasurer should submit an annual report of financial activity to the Board and should complete and file the delinquent reports with OSC.
  • The Board should conduct an annual audit of the financial records.

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