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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Pulteney Volunteer Fire Department – Controls Over Financial Activities (2014M-175)


Released: September 19, 2014 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to assess the Department’s financial controls for the period January 1, 2013 through April 29, 2014.

Background

The Pulteney Volunteer Fire Department, located in the Town of Pulteney, Steuben County, is affiliated with the Pulteney Fire District No. 2 and provides fire protection services to the Town. The Department is governed by a seven-member Board of Directors. Expenditures for 2013 totaled $82,380.

Key Findings

  • The Treasurer’s duties are not adequately segregated and the Board does not provide adequate oversight of the Treasurer.
  • The Board did not conduct an annual audit of the Treasurer’s records.
  • The Board did not adopt an annual budget.
  • The Board did not adopt a code of ethics to provide standards of conduct expected of Department personnel.

Key Recommendations

  • Adopt policies and procedures that adequately segregate duties and provide for oversight of the Treasurer.
  • Conduct an annual audit of the Treasurer’s records.
  • Prepare and adopt an annual budget.
  • Adopt a code of ethics.

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