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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Cameron Volunteer Fire Department – Internal Controls Over Financial Activity (2014M-363)


Released: July 17, 2015 -- [read complete report - pdf]

Purpose of Audit

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

Background

The Cameron Volunteer Fire Department is located in Steuben County and contracts with the Towns of Cameron and Rathbone to provide fire protection services. The Department is governed by an elected five-member Board. The Department’s revenues for 2014 included $94,000 for fire protection services.

Key Findings

  • The Department’s bylaws do not specifically detail the Board’s responsibilities and the Treasurer’s duties, and the Board did not adopt policies and procedures for financial operations.
  • The Treasurer prepares and makes all deposits, pays Department bills and performs all recordkeeping functions with little or no Board oversight.
  • The Board did not ask to review and the Treasurer did not provide monthly bank statements, canceled check images and monthly bank reconciliations.

Key Recommendations

  • Adopt a system of internal controls over Department operations.
  • Segregate cash receipt, disbursement and recordkeeping duties.
  • Require the Treasurer to prepare, retain and present bank reconciliations.

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