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NYS Comptroller


Claryville Fire District – Budgeting Practices (2014M-59)

Released: May 23, 2014 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to examine budgeting practices for the period of January 1, 2012 through December 20, 2013.


The Claryville Fire District, which is governed by an elected five-member Board of Commissioners, is a district corporation of the State, distinct and separate from the Towns of Neversink and Denning located in Sullivan and Ulster Counties. The District is responsible for providing equipment for the Claryville Volunteer Fire Department. Budgeted appropriations for the 2014 fiscal year are $168,348.

Key Findings

  • The Board is making significant financial decisions related to equipment needs without sufficient information.
  • The District does not have a written capital plan, with an equipment replacement schedule, to help determine capital funding needs or to identify intended use of the existing reserve funds.

Key Recommendations

  • Require documentation supporting the budgeted need for equipment, material and supplies.
  • Develop a written long-term capital plan that details anticipated equipment replacement needs based on useful life.

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