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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Barnard Fire Department – Financial Controls (2015M-134)


Released: September 25, 2015 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to determine whether the Department’s controls were adequate to ensure that financial activity was properly recorded and reported and that Department moneys were safeguarded for the period January 1, 2013 through December 31, 2014.

Background

The Barnard Fire Department is located in the Town of Greece, Monroe County. The Department, which is governed by a five-member Board of Directors, is affiliated with the Barnard Fire District and provides fire protection and rescue services for the District’s taxpayers. Expenditures for the 2014 fiscal year totaled approximately $245,000.

Key Findings

  • The Board did not enforce the financial provisions in its bylaws and did not adopt policies and procedures to establish internal controls over cash receipts.
  • The President did not appoint a Finance Committee to perform the key financial oversight duties required by the bylaws.
  • Neither the Treasurer nor the Board prepared required annual financial reports.
  • No Board or Committee members audited bills before they were paid.

Key Recommendations

  • Monitor and enforce compliance with the bylaws and adopt written policies and procedures for cash receipts and disbursements.
  • Appoint a Finance Committee to perform the key financial duties as stated in the bylaws.
  • Present the statutorily required Directors’ report to the membership at its annual meeting.
  • Audit and approve, or ensure that the Finance Committee audits, all bills and claims against the Department 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