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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Clifton Park Volunteer Fire Department – Internal Controls Over Financial Operations (2015M-69)


Released: June 26, 2015 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to determine whether Department controls were adequate to ensure that financial activity was properly recorded and Department money was safeguarded for the period January 1, 2014 through January 31, 2015.

Background

The Clifton Park Volunteer Fire Department is a volunteer organization that comprises firefighters who serve the Clifton Park-Halfmoon Fire District No. 1 in Saratoga County. The Department is governed by a Board of Directors, and the members elect a Treasurer. Expenditures for 2014 totaled approximately $95,000.

Key Findings

  • Department officials have not adopted written procedures regarding the Treasurer’s duties.
  • The Board does not review canceled checks because they are not returned with the Department’s bank statements.

Key Recommendations

  • Adopt written financial procedures to ensure that the informal processes in practice continue to provide adequate oversight of the Department’s financial transactions.
  • Contact the Department’s bank and request that copies of canceled checks be returned with the monthly bank statements.

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