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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts


Schroon Lake Fire District – Cash Disbursements (2017M-9)


Released: April 7, 2017 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to examine the internal controls over the District’s disbursements process for the period January 1, 2015 through October 31, 2016.

Background

The Schroon Lake Fire District is a district corporation of the State, distinct and separate from the Town of Schroon, in Essex County. The District is governed by an elected five-member Board of Fire Commissioners. The District’s 2017 operating budget totals $335,000.

Key Findings

  • The Treasurer did not always accurately calculate disbursements.
  • Disbursements made to pay bills were not always authorized by the Board prior to payment.

Key Recommendations

  • Implement a process to ensure all disbursements are authorized, calculated accurately, supported by adequate documentation and for appropriate purposes.
  • Ensure no claims against the District, other than those allowed under New York State Town Law, are paid prior to the Board’s authorization.

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