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NYS Comptroller


Audits of Local Governments and School Districts

New Woodstock Fire District – Controls Over Financial Activities (2014M-263)

Released: December 19, 2014 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to examine the District’s controls over financial activity for the period January 1, 2013 through July 31, 2014.


The New Woodstock Fire District, which is governed by an elected five-member Board of Fire Commissioners, is a district corporation of the State, distinct and separate from the Towns of Cazenovia and DeRuyter in Madison County, in which it is located. The general fund budget for 2014 totals approximately $129,000.

Key Findings

  • The Secretary-Treasurer did not file annual financial reports with OSC from 2010-13.
  • The Board did not conduct an audit of the Secretary-Treasurer’s records for the 2013 fiscal year.
  • The Board provided the fire chief with an annual stipend for mileage incurred while responding to fires but did not have statutory authority to do so.

Key Recommendations

  • Ensure that the annual financial report is filed with OSC in a timely manner.
  • Conduct an audit of the Secretary-Treasurer’s records annually.
  • Require the fire chief to submit itemized claims for mileage reimbursement.

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