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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Painted Post Fire Department – Cash Receipts and Disbursements (2016M-312)


Released: December 2, 2016 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to examine the internal controls over the Department’s financial operations for the period January 1, 2015 through July 27, 2016.

Background

The Painted Post Fire Department provides fire protection services for the Villages of Painted Post and Riverside in Steuben County. The Department is governed by an elected four-member Board. The Department’s expenditures totaled approximately $17,000 for 2015.

Key Findings

  • The bylaws do not adequately segregate the Treasurer’s duties.
  • The annual audit was ineffective since it consisted of a comparison of the bank statement balance to the check register and did not include other items such as disbursements or canceled checks.
  • The Board has not adopted a code of ethics as required by law.

Key Recommendations

  • Amend the bylaws to provide for adequate segregation of duties and oversight.
  • Provide for an effective independent review of the Department’s financial transactions.
  • Adopt a code of ethics that sets forth guidance for Department officers and members regarding expected standards of conduct.

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