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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

LaGrange Fire District – Board Oversight (2014M-127)


Released: August 1, 2014 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to examine the District’s financial condition for the period January 1, 2012 through December 13, 2013.

Background

The LaGrange Fire District is a district corporation of the State, distinct and separate from the Town of LaGrange and the County of Dutchess, in which it is located. The District, which is governed by an elected five-member Board of Fire Commissioners, serves approximately 15,700 residents. Budgeted appropriations for 2013 were approximately $5.3 million.

Key Findings

  • The District inappropriately paid the Board Chair for service rendered.
  • The Board needs to establish appropriate internal controls over District activities, lacks written policies and procedures for cash receipts and disbursements and did not adopt a travel policy.
  • District financials records were not audited, as required by law, for 2011 and 2012.
  • The District improperly retained an independent contractor to perform the duties of Treasurer.

Key Recommendations

  • Establish and implement controls to ensure that the District does not enter into any contract in which an officer or employee has a prohibited interest.
  • Adopt written policies and procedures covering financial activities, including cash receipts and disbursements, investments and travel.
  • Ensure that an independent audit of the District’s records is completed in a timely manner.
  • Ensure that the Treasurer is a duly selected and qualified public officer.

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