York Fire Department – Controls Over Financial Activities (2014M-112)

Issued Date
July 18, 2014

Purpose of Audit

The purpose of our audit was to examine the recording and reporting of the Department’s financial activity for the period January 1, 2012 through October 30, 2013.


The York Fire Department is located in the Town of York in Livingston County. The Department contracts with the Town to provide fire protection and rescue operations. The Department is governed by a five-member Board of Directors. The Department’s revenues and expenses for the 2013 fiscal year totaled approximately $213,000 and $138,000 respectively.

Key Findings

  • The Board has not adopted a code of ethics.
  • The Board did not require that the Treasurer provide an annual financial report to the members.
  • The Board did not review or approve bills before they were paid.

Key Recommendations

  • Adopt a code of ethics as required by law.
  • Provide annual reports to the membership as required in the Department’s bylaws and by statute.
  • Review and approve all bills and claims before they are paid.