Skip to Content

Login   Subscribe   Site Index   Contact Us   Google Translate™

NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

York Fire Department – Controls Over Financial Activities (2014M-112)


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

Purpose of Audit

The purpose of our audit was to examine the recording and reporting of the Department’s financial activity for the period January 1, 2012 through October 30, 2013.

Background

The York Fire Department is located in the Town of York in Livingston County. The Department contracts with the Town to provide fire protection and rescue operations. The Department is governed by a five-member Board of Directors. The Department’s revenues and expenses for the 2013 fiscal year totaled approximately $213,000 and $138,000 respectively.

Key Findings

  • The Board has not adopted a code of ethics.
  • The Board did not require that the Treasurer provide an annual financial report to the members.
  • The Board did not review or approve bills before they were paid.

Key Recommendations

  • Adopt a code of ethics as required by law.
  • Provide annual reports to the membership as required in the Department’s bylaws and by statute.
  • Review and approve all bills and claims before they are paid.

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