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NYS Comptroller


Audits of Local Governments and School Districts

West Sand Lake Fire District #1 - Internal Controls Over Financial Operations (2013M-398)

Released: March 21, 2014 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to assess financial controls over financial activity for the period January 1, 2012 through October 31, 2013.


The West Sand Lake Fire District No. 1 is located in Rensselaer County. The Board of Fire Commissioners (Board) consists of five elected members. The District’s general fund budget totaled $678,270 for the 2013 fiscal year.

Key Finding

  • We found that the Board provides adequate oversight of District financial activities.

Key Recommendations

  • There were no recommendations in 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