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NYS Comptroller


Audits of Local Governments and School Districts

Apalachin Fire District – Oversight of Financial Operations (2013M-25)

Released: May 10, 2013 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to assess the oversight of the District’s financial operations for the period January 1, 2012, to February 4, 2013.


The Apalachin Fire District is a district corporation of the State, distinct and separate from the Town of Apalachin and located in Tioga County. The Board of Fire Commissioners consists of five elected members. The District’s general fund budget totaled approximately $744,000 for the 2012 fiscal year.

Key Findings

The District does have adequate financial policies and procedures.

  • The Board has adopted purchasing, investment, and code of ethics policies, as required by statute.
  • The Board also has ensured that procedures concerning financial recording and reporting were developed. The Treasurer submitted monthly financial reports to the Board and has filed the required annual financial report with the Office of State Comptroller.
  • The Board does authorize each claim for payment and indicates their approval by affixing their signatures to the claims, and the Board minutes indicate the approval to pay these claims.
  • The Board contracts with an independent auditor to perform an annual audit of the Treasurer’s records.

Key Recommendation

  • There are no recommendations for this report.

Local Government and School Accountability Contact Information:

Phone: (518) 474-4037; Email:
Address: Office of the State Comptroller, Division of Local Government and School Accountability
110 State Street, 12th Floor; Albany, NY 12236