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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts


Chestertown Fire District – Claims Processing (2016M-387)


Released: February 24, 2017 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to determine whether claims were adequately supported, properly authorized and approved prior to payment and for valid District purposes for the period January 1, 2015 through July 31, 2016.

Background

The Chestertown Fire District is a district corporation of the State, distinct and separate from the Town of Chester in Warren County. The District is governed by an elected five-member Board of Fire Commissioners. Budgeted appropriations for 2016 totaled approximately $442,000.

Key Findings

  • The Board does not perform a deliberate audit of each claim by comparing the claim as listed on the abstract against available supporting documentation.
  • Resolutions that the Board passed to approve claims for payment did not include information necessary to determine the number and dollar amount of the claims authorized for payment.

Key Recommendations

  • Perform a thorough and deliberate examination of all claims and ensure that all claims are supported by adequate documentation and included on the abstract prior to authorizing payment.
  • Ensure that the resolutions authorizing the payment of claims contain sufficient information as to the number and dollar amount of claims authorized for payment.

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