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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Hamlin Fire Department – Internal Controls Over Financial Activity (2015M-13)


Released: May 29, 2015 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to determine whether the Board provided adequate oversight of the Department’s financial operations to ensure that assets were safeguarded for the period January 1, 2013 through January 6, 2015.

Background

The Hamlin Fire Department is a not-for-profit corporation incorporated in 1929, located in the Town of Hamlin, Monroe County. The Department, which is governed by an eight-member Board of Directors, provides fire protection services to the Towns of Hamlin, Kendall and Clarkson. For 2013, revenues totaled $147,989 and expenditures totaled $150,415.

Key Findings

  • The Board did not establish appropriate internal controls and adopt written policies over the Department’s financial activities.
  • Board members typically review bills after payments have already been made.
  • The Board did not conduct an annual audit of the Treasurer’s books and records.
  • The Treasurer did not provide the Board with monthly bank statements and reconciliations.

Key Recommendations

  • Adopt policies and procedures to establish internal controls over financial activities.
  • Audit and approve all claims prior to payment.
  • Conduct an annual audit of the Treasurer’s books and records.
  • Provide the Board with monthly bank statements and 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