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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts


Sodus Center Fire Department – Financial Activities (2016M-424)


Released: March 31, 2017 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to determine whether Department officials and the membership provided adequate oversight of operations for the period January 1, 2015 through October 25, 2016.

Background

The Sodus Center Fire Department is a volunteer organization located in the Town of Sodus, Wayne County. The Department, which is affiliated with the Sodus Center Fire District and provides fire protection services to the Town, is governed by its constitution and bylaws. Expenditures for 2015 totaled $32,575.

Key Findings

  • The Department’s constitution and bylaws do not define financial oversight responsibilities and do not provide specific guidelines on how the membership should exercise its decision-making power.
  • The Treasurer makes deposits, disburses cash and performs all recordkeeping functions without an adequate independent review.
  • We were unable to determine if disbursements were approved by the membership due to the lack of documentation in the meeting minutes.

Key Recommendations

  • Update the constitution and bylaws to clarify the officials’ and the membership’s financial oversight responsibilities and provide guidelines on how the membership should exercise its decision-making power.
  • Ensure that job duties are segregated so that one person cannot control all phases of a transaction.
  • Ensure that all claims are audited, document the approved claims in the meeting minutes and retain adequate supporting documentation.

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