Skip to Content

Login   Subscribe   Site Index   Contact Us   Google Translate™

NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Woodgate Volunteer Fire Department – Financial Controls (2014M-120)


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

Purpose of Audit

The purpose of our audit was to review the Department’s financial controls for the period January 1, 2013 through January 31, 2014.

Background

The Woodgate Volunteer Fire Department, Inc. is located in the Town of Forestport, Oneida County, and is governed by an elected five-member Board of Directors. Disbursements during the audit period totaled approximately $78,000.

Key Findings

  • The Treasurer does not provide written reports to the Board.
  • The Board did not appoint an Auditing Committee to examine the Department’s finances each year.
  • Not all disbursements contained two signatures or sufficient supporting documentation.

Key Recommendations

  • Ensure that the Treasurer prepares a written annual report of all moneys received and disbursed.
  • Appoint an Auditing Committee to audit the Treasurer’s records.
  • Ensure that the Treasurer disburses moneys only after bills have been approved by the membership and that checks include two signatures.

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