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NYS Comptroller


Audits of Local Governments and School Districts

Halcottsville Fire Department – Cash Receipts and Disbursements (2014M-190)

Released: October 10, 2014 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to determine whether the Department’s members ensured that the Treasurer properly accounted for cash receipts and disbursements for the period January 1, 2013 through May 16, 2014.


The Halcottsville Fire Department is a volunteer organization located in the Town of Middletown, Delaware County. The Department provides fire protection services to the Middletown-Hardenburgh Fire District and has approximately 15 active members. Expenditures in 2013 totaled approximately $28,000.

Key Findings

  • The bylaws do not specify who is responsible for approving bills for payments and for reviewing the Treasurer’s work to ensure that all cash receipts and disbursements are properly accounted for.
  • Not all disbursements were paid according to Department procedures and not all transfers were approved in advance.

Key Recommendations

  • Revise the bylaws to include detailed policies and procedures for cash receipts and disbursements.
  • Approve all transfers prior to initiating them and require two officers’ signatures on all checks, as per the bylaws and Department resolutions.

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