Coeymans Hollow Fire District – Board Oversight (2021M-211)

Issued Date
June 24, 2022

[read complete report - pdf]

Audit Objective

Determine whether Coeymans Hollow Fire District (District) Board of Fire Commissioners (Board) ensured it had an adequate service contract in place, annual financial reports were filed in a timely manner and disbursements were supported and approved.

Key Findings

The Board ensured disbursements were supported and approved. However, the Board did not ensure:

  • The service contract with the Coeymans Hollow Volunteer Fire Corporation (Company) was adequate in addressing what periodic financial reports the Company had to provide the District.
  • Annual Update Documents (AUD) were filed in a timely manner. The 2018 through 2020 AUDs were filed between 133 and 736 days late.

Key Recommendations

The District should:

  • Include language in the Company’s agreement requiring the Company to provide appropriate periodic financial reports to the District.
  • Ensure the Treasurer files AUDs in a timely manner.

District officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate corrective action.