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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

McConnellsville Fire District – Financial Operations (2014M-19)


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

Purpose of Audit

The purpose of our audit was to review the oversight of financial operations of the District for the period of January 1, 2012 through October 31, 2013.

Background

The McConnellsville Fire District is a district corporation of the State, distinct and separate from the Towns of Vienna and Annsville, in Oneida County. The District is governed by a five-member Board of Commissioners. Its general fund budget totaled $103,730 for the 2013 fiscal year.

Key Findings

  • Complete accounting records were not maintained and monthly and annual financial reports were not prepared.
  • The Board did not follow statutory requirements when adopting the 2014 budget and computing the tax levy limit.
  • The Board has not adopted a code of ethics, procurement policy or an investment policy.
  • The Board did not conduct a thorough audit of claims before they were paid.

Key Recommendations

  • Maintain accounting records for all bank accounts, reconcile accounts monthly and file annual financial reports with OSC.
  • Adhere to the statutory requirements when adopting the annual budget and calculating the tax levy limit.
  • Adopt a code of ethics, procurement policy and an investment policy and review them at least annually.
  • Conduct an audit of claims before authorizing them for payment to determine if they are accurate, supported by proper documentation and for valid District purposes.

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