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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Maple Avenue Volunteer Fire Company #4 – Cash Disbursements (2016M-118)


Released: June 3, 2016 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to determine if cash disbursements were properly approved and made for appropriate Company purposes for the period January 1, 2014 through January 31, 2016.

Background

The Maple Avenue Volunteer Fire Company #4 is a volunteer organization that serves the Greenfield Fire District and provides fire protection services for portions of the Towns of Greenfield and Wilton in Saratoga County. The Company is governed by an elected six-member board of administrative officers. Expenses for 2015 totaled approximately $10,700.

Key Finding

  • The Treasurer did not comply with the provision of the bylaws that requires getting approval before making disbursements.

Key Recommendation

  • Ensure that the Treasurer adheres to the bylaws when making disbursements by requiring that bills be paid only after they have been reviewed and approved.

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