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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Shelby Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-372)


Released: May 8, 2015 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to determine if controls were adequate to ensure that financial activity was properly recorded and reported and that Company money was safeguarded for the period January 1, 2013 through July 10, 2014.

Background

The Shelby Volunteer Fire Company is located in the Town of Shelby, Orleans County, and contracts with the Town to provide fire protection services. The Company is governed by an elected 12-member Executive Board. Expenses for 2013 totaled $222,263.

Key Findings

  • The Treasurer does not prepare and present detailed financial reports to the Board.
  • The Board does not perform an annual audit of the Treasurer’s records.
  • The Board does not properly audit all claims.
  • The Board has not adopted a code of ethics.

Key Recommendations

  • Prepare and provide written financial reports to the Board.
  • Conduct an annual audit of the Treasurer’s financial records.
  • Audit claims and ensure that approved claims are listed in the official proceedings of the Board.
  • Develop and adopt a code of ethics.

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