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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Stafford Fire Department, Inc. – Controls Over Financial Activities (2014M-274)


Released: December 24, 2014 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to examine the Department’s controls over financial activity for the period January 1, 2013 through July 29, 2014.

Background

The Stafford Fire Department, Inc. is located in the Town of Stafford in Genesee County and provides fire protection services to the Town pursuant to a written agreement. The Department is governed by a Department President and a five-member Board of Trustees. Expenses for the 2013 fiscal year were $543,185.

Key Findings

  • The Treasurer did not receive all Department cash receipts, as required by the bylaws.
  • The Ladies Auxiliary collected and deposited certain Department revenues into its own bank accounts without authorization in the Department’s bylaws.
  • The Board did not properly authorize all disbursements prior to payment.
  • The Board did not obtain an audit of the Department’s records by an independent public accountant, as required by law.

Key Recommendations

  • Ensure that all cash receipts are turned over to the Treasurer for deposit.
  • Update the bylaws to formalize the agreement with the Auxiliary regarding the details of the financial support provided by the Department.
  • Approve all bills prior to payment.
  • Engage an independent public accountant to conduct an audit of the Department’s finances.

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