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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Westmere Fire District – Internal Controls Over Financial Operations (2014M-12)


Released: April 18, 2014 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to determine if the District filed accurate and timely annual financial reports with our office for the period January 1, 2012 through October 31, 2013.

Background

The Westmere Fire District is located in Albany County and is governed by the Board of Fire Commissioners which consists of five elected members. The District’s general fund budget totaled $1.1 million for the 2013 fiscal year.

Key Finding

  • The Treasurer has not filed the District’s annual update document (AUD), as required, even though the accounting books were up-to-date and the Board received periodic information detailing actual revenues and expenditures.

Key Recommendation

  • File the AUD with OSC within 60 days after the close of the fiscal year or 120 days after the close of the fiscal year if an extension is granted.

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