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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Vischer Ferry Volunteer Fire Company – Cash Disbursements (2016M-245)


Released: October 28, 2016 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to determine whether the Board ensured that cash disbursements were approved and for valid Company purposes for the period January 1, 2015 through March 31, 2016.

Background

The Vischer Ferry Volunteer Fire Company provides fire protection services for the Vischer Ferry Fire District in Saratoga County. The Company is governed by a Board of Directors composed of five elected members. For 2015, the Company’s revenues totaled $61,177 and expenses totaled $62,862.

Key Findings

  • The Board did not review any disbursements before the Treasurer disbursed Company funds.
  • Company officials did not approve any debit card transactions, and not all debit card transactions had supporting documentation.

Key Recommendations

  • Provide oversight of the Treasurer’s disbursement activities.
  • Review and approve all debit card transactions before card purchases are made and implement policies and procedures for Company members to follow when using the card.

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