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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Town of Champion Great Bend Fire District – Internal Controls Over Financial Operations (2015M-019)


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

Purpose of Audit

The purpose of our audit was to determine whether the Board provided adequate oversight of District financial operations for the period January 1, 2013 through October 31, 2014.

Background

The Town of Champion Great Bend Fire District, located in Jefferson County, is a district corporation of the State, distinct and separate from the Town of Champion. The District is governed by an elected five-member Board of Fire Commissioners. Budgeted appropriations for 2015 totaled $137,792.

Key Findings

  • We found errors in the monthly budget-to-actual reports that the Treasurer provided to the Board.
  • The Treasurer has not submitted the required annual financial reports to OSC for the 2011 through 2013 fiscal years.
  • The District did not submit to OSC its tax levy limit calculations for 2015 or the three prior years. We calculated the levy limit for 2015 and found that the District’s proposed 2015 tax levy exceeded the statutory limit by $4,394 and the Board did not pass a resolution to override the limit.

Key Recommendations

  • Ensure that the Treasurer’s budget-to-actual report accurately includes the actual amount of District expenditures.
  • Ensure that the Treasurer prepares and files annual financial reports with OSC within 60 days after the close of the fiscal year.
  • Adhere to the statutory requirements when calculating and reporting the property tax levy limit calculation to OSC.

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