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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Essex Fire District No. 2 – Cash Disbursements (2015M-167)


Released: October 30, 2015 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to examine internal controls over the District’s cash disbursements for the period January 1, 2014 through April 30, 2015.

Background

The Essex Fire District No. 2 is a district corporation of the State, separate and distinct from the Town of Essex in Essex County. The District is governed by an elected five-member Board of Fire Commissioners. The District’s 2015 general fund budget appropriations totaled $47,000.

Key Findings

  • The Board has not adopted policies or procedures for cash disbursements; the Board did not ensure that claims were supported by adequate documentation.
  • The Treasurer also did not prepare monthly bank reconciliations or reports.
  • The Treasurer also has not filed the required annual financial reports with OSC for the past two years.

Key Recommendations

  • Adopt policies and procedures outlining the process when making disbursements; these procedures should require adequate supporting documentation for the Board’s review when reviewing claims. The Board should not approve payments unless they are supported by appropriate documentation.
  • Require the Treasurer to prepare monthly bank account reconciliations and reports; the reconciliations should be included with the monthly reports presented to and reviewed by the Board.
  • Prepare and submit the District’s annual financial report to OSC within 60 days of the end of the fiscal year.

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