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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts


Lyon Mountain Fire District – Cash Disbursements (2017M-2)


Released: March 17, 2017 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to determine whether cash disbursements were made for proper purposes, adequately documented and supported and approved by the Board prior to being made, for the period January 1, 2015 through October 31, 2016.

Background

The Lyon Mountain Fire District is a district corporation of the State, distinct and separate from the Towns of Dannemora, Ellenburg and Saranac in Clinton County. The District is governed by an elected five-member Board of Commissioners. General fund budgeted appropriations for 2016 totaled approximately $462,000.

Key Findings

  • Of the 36 disbursements for claims that we reviewed, two were not audited or approved by the Board.
  • During the audit period, eight disbursements were for purchases made using a debit card.

Key Recommendations

  • Ensure that all claims are approved by the Board before payment.
  • Discontinue the use of debit cards.

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