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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Halfmoon Hillcrest Volunteer Fire Department – Financial Operations (2015M-183)


Released: November 6, 2015 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to evaluate internal controls over the Department’s financial operations for the period January 1, 2013 through January 31, 2015.

Background

The Halfmoon Hillcrest Volunteer Fire Department is a not-for-profit organization located in the Town of Halfmoon, Saratoga County. The Department, which provides fire protection for the Towns of Halfmoon and Clifton Park and the City of Mechanicville, is governed by an elected five-member Board of Directors. Disbursements for 2014 totaled $56,443.

Key Findings

  • The Board has not formalized policies and procedures over financial operations.
  • The Board did not perform an audit of the Treasurer’s records for the 2011, 2012 and 2013 fiscal years until April 2014.
  • The former Treasurer did not maintain appropriate, accurate, complete or timely financial records and reports.
  • The Board did not review and approve claims prior to payment.

Key Recommendations

  • Adopt financial policies to assist in safeguarding Department funds, such as policies for cash receipts and disbursements and fundraising accountability.
  • Conduct semiannual audits of the Treasurer’s books and records, as per Department bylaws.
  • Establish procedures for the content of financial reporting from the Treasurer.
  • Audit claims and include a resolution in the Board meeting minutes that specifies the claims approved for payment.

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