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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Glenham Fire District – Cash Disbursements (2016M-380)


Released: February 3, 2017 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to determine if claims were supported by adequate documentation, for appropriate purposes and audited and approved prior to payment for the period January 1, 2015 through August 31, 2016.

Background

The Glenham Fire District is a district corporation of the State, distinct and separate from the Town of Glenham in Dutchess County. It is governed by an elected five-member Board of Fire Commissioners. General fund budgeted appropriations for 2015 totaled approximately $320,000.

Key Findings

  • Claims were paid before the Board reviewed or approved them.
  • Four claims totaling $2,267 did not have sufficient supporting documentation.
  • Although fire districts are not required to pay sales tax on purchases and services they obtain, eight claims contained sales tax totaling $210.

Key Recommendations

  • Ensure that no claims, other than those allowed under Town Law, are paid prior to the Board’s audit and approval.
  • Ensure that all claims are supported by adequate documentation prior to approving payment.
  • Perform a thorough audit of individual claims and ensure they do not contain sales tax or other unnecessary charges.

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