Akron Fire Department – Financial Activities (2014M-196)

Issued Date
April 10, 2020

[read complete report - pdf]

Purpose of Audit

The purpose of our audit was to determine whether Department controls were adequate to ensure that financial activity was properly recorded and reported and that Department money was safeguarded for the period January 1, 2013 through April 16, 2014.


The Akron Fire Department is located in the Village of Akron in Erie County. The Department provides fire protection services to the Village and the Town of Newstead. The Department’s expenses for the 2013 fiscal year totaled approximately $625,000 and were funded primarily with grants, fire protection contracts and fundraising activities. The Board of Directors (Board) consists of eight elected members and is responsible for the Department’s overall financial management. The Board elects a Treasurer who acts as the Department’s chief fiscal officer.

Key Findings

  • We found 101 credit card purchases totaling $22,100 did not have original receipts attached to the monthly statement.
  • In July 2019, a Fire Department member, Richard A. Lobur, admitted to taking almost $40,000 in grant money and using it for personal expenses, paying off credit card debt and making loan payments. He pleaded guilty to theft of government money and agreed to pay $39,182.92 in restitution. This matter was also referred to the Erie County District Attorney’s Office, resulting in the arrest of three other individuals. In December 2019, one individual pleaded guilty to petit larceny while the other two pleaded to a non-criminal disposition. All three were ordered to pay restitution.

Key Recommendations

  • Ensure that original receipts are attached to the monthly credit card statements.
  • Ensure that checks representing the disbursement of scholarship awards are made payable to an educational institution, as required by the Department’s regulations.
  • Ensure that the information for grant recipients, including a bill from the educational institution and a report card with their GPA, is available for review to verify their eligibility for grant funds.