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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Vestal Fire Department – Financial Activities (2014M-265)


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

Purpose of Audit

The purpose of our audit was to evaluate internal controls over selected financial activities for the period January 1, 2013 through June 30, 2014.

Background

The Vestal Fire Department is a volunteer organization located in the Town of Vestal in Broome County. The Department operates within the Town of Vestal Fire District which provides fire protection services to the Town. The Department, which is governed by a 19-member Board of Directors, is made up of four fire company Stations, each of which is governed by an 11-member Executive Committee. During our audit period, the Department disbursed approximately $66,000 and the Stations disbursed approximately $75,000.

Key Findings

  • The Board did not monitor compliance with the bylaws to ensure that officers were executing them sufficiently.
  • The Board and Committees failed to perform adequate annual audits.
  • The Financial Secretaries did not approve vouchers in a timely manner and the Treasurers often disbursed moneys before expenditures were approved for payment.

Key Recommendations

  • Ensure that officers are following recordkeeping and financial requirements.
  • Perform thorough and timely audits of the financial records on an annual basis.
  • Authorize disbursements only upon receipt of adequate support and issue checks only after disbursements are authorized.

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