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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Middletown-Hardenburgh Fire District – Cash Receipts and Disbursements (2014M-141)


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

Purpose of Audit

The purpose of our audit was to examine whether the Board ensured that cash disbursements and receipts were properly recorded for the period January 1, 2013 through March 26, 2014.

Background

The Middletown-Hardenburgh Fire District is a district corporation of the State, distinct and separate from the Town of Hardenburgh in Delaware County and the Town of Middletown in Ulster County. The District, which is governed by a five-member Board of Fire Commissioners, serves both Towns as well as a village, another town and another fire district in Delaware County. Budgeted appropriations for 2014 total approximately $325,000.

Key Findings

  • Policies and procedures are not sufficient to ensure that the Treasurer properly records and reports cash disbursements and receipts.
  • Not all receipts are deposited timely.

Key Recommendations

  • Adopt written financial procedures and implement better controls.
  • Make deposits in a timely manner.

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