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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Pultneyville Fire District – Internal Controls Over Financial Operations (2015M-80)


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

Purpose of Audit

The purpose of our audit was to determine whether the Board provided adequate oversight of the District’s financial operations for the period January 1, 2014 through April 1, 2015.

Background

The Pultneyville Fire District is a district corporation of the State, distinct and separate from the Town of Williamson, Wayne County, in which it is located. The District is governed by an elected five-member Board of Fire Commissioners. Budgeted appropriations for 2015 total $132,950.

Key Findings

  • The Board has not adopted an investment policy, which is required by State General Municipal Law.
  • The Board does not review monthly bank statements and the related reconciliations and canceled check images.
  • The Board did not complete, or contract with an independent account to complete, an annual audit of the District’s financial records.

Key Recommendations

  • Adopt an investment policy.
  • Review the Treasurer’s monthly bank statements and the related reconciliations and canceled check images.
  • Ensure that the Treasurer’s financial records are audited annually.

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