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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Plymouth Fire District – Controls Over Financial Activity (2014M-211)


Released: October 3, 2014 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to examine the District’s oversight of financial activity for the period January 1, 2013 through June 16, 2014.

Background

The Plymouth Fire District is a district corporation of the State, distinct and separate from the Town of Plymouth, located in Chenango County. The District is governed by a five-member Board of Fire Commissioners. The general fund budget for the 2014 fiscal year totaled $145,078.

Key Findings

  • The Board does not have policies and procedures for cash receipts.
  • The Board does not review bank statements or reconciliations on a monthly basis and does not compare canceled check images to approved abstracts.
  • The Board does not conduct an annual audit of the Treasurer’s records.

Key Recommendations

  • Adopt a cash receipts policy.
  • Review bank statements and reconciliations monthly and compare canceled check images to approved monthly abstracts.
  • Conduct an annual audit of the Treasurer’s 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