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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Lake View Fire District – Internal Controls Over Financial Activity (2014M-342)


Released: February 27, 2015 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to evaluate the District’s internal controls over financial activity for the period January 1, 2013 through September 30, 2014.

Background

The Lake View Fire District is a district corporation of the State, distinct and separate from the Town of Hamburg, located in Erie County. The District is governed by an elected five-member Board of Fire Commissioners. The District’s general fund 2014 budget totaled $726,490.

Key Findings

  • The Board does not conduct a comprehensive audit of each claim prior to payment.
  • Forty-three disbursements totaling $139,303 were authorized by the Secretary instead of the Director as required.
  • Credit card claims were not always supported with adequate documentation.

Key Recommendations

  • Conduct a comprehensive audit of claims prior to payment.
  • Ensure that the Director authorizes all District purchases.
  • Ensure that original credit card receipts and statements are attached to the claims.

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