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NYS Comptroller


Audits of Local Governments and School Districts

Berkshire Fire District – Recording and Reporting Financial Activity (2014M-122)

Released: July 11, 2014 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to examine the recording and reporting of the District’s financial activity for the period January 1, 2012 through January 31, 2014.


The Berkshire Fire District is a district corporation of the State, distinct and separate from the Town of Johnstown, and is located in Fulton County. It is governed by a Board of Fire Commissioners which consists of five elected members. The District’s general fund budget totaled $226,500 for the 2014 fiscal year.

Key Findings

  • The treasurer did not properly record and report the District’s financial activities.
  • The 2012 Annual Update Document was filed with the Office of the State Comptroller 152 days late.

Key Recommendations

  • Ensure that the Treasurer receives the proper training to maintain adequate and appropriate accounting records. Properly record and report the District’s financial activities in the accounting system.
  • Prepare and file the District’s Annual Update Document within 60 days of the close of the fiscal year.

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