Purpose of Audit
The purpose of our audit was to examine the District’s financial activities for the period October 1, 2013 through July 31, 2015.
The Forestburgh Fire District is a district corporation of the State, distinct and separate from the Town of Forestburgh, Sullivan County. The District is governed by an elected five-member Board of Fire Commissioners. Budgeted appropriations for 2015 total approximately $191,000.
- The current and former Treasurer did not maintain adequate accounting records.
- The Board does not perform the required annual audit.
- The Board did not approve all disbursements.
- Certain deposits were not made within 10 days as required by New York State Town Law.
- Ensure that adequate accounting records are maintained, bank reconciliations are prepared and required reports are submitted.
- Conduct a thorough annual audit of the Treasurer’s records.
- Audit all claims before payment, including preapproved utility payments.
- Deposit cash receipts in a timely manner.