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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts


Summitville Fire Company – Cash Receipts and Disbursements (2016M-423)


Released: February 10, 2017 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to determine if Company officials ensured that cash receipts were deposited and cash disbursements were for appropriate Company purposes for the period January 1, 2015 through October 28, 2016.

Background

The Summitville Fire Company provides fire protection services for the Town of Mamakating and is located in Sullivan County. During our audit period, Company deposits totaled $48,200 and disbursements totaled $57,600.

Key Findings

  • No one compared the bank statements and canceled check images to the Board-approved vouchers to verify that all disbursements were approved and paid to the correct payee in the correct amount.
  • Company officials did not maintain sufficient documentation to indicate the amount of money received at each fundraising event and did not always maintain adequate records to identify the source of each bank deposit.

Key Recommendations

  • Compare bank statements and canceled check images to the Board-approved vouchers.
  • Establish controls over cash receipts, such as maintaining adequate documentation of the amount of money collected at each fundraising event and the source of each bank deposit.

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