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NYS Comptroller


Audits of Local Governments and School Districts

Barnard Fire District – Financial Condition (2015M-145)

Released: September 25, 2015 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to determine if District officials adequately managed the District’s financial condition and operations for the period January 1, 2013 through December 31, 2014.


The Barnard Fire District is a district corporation of the State, distinct and separate from the Town of Greece, Monroe County, in which it is located. The District, which serves approximately 25,000 residents, is governed by an elected five-member Board of Fire Commissioners. The general fund budget for 2015 totals approximately $3.9 million.

Key Findings

  • The Board did not adopt detailed budget policies and procedures for accurately estimating revenues, expenditures and available fund balance.
  • District officials have not developed a long-term financial plan.

Key Recommendations

  • Adopt budgeting policies and procedures to guide officials in preparing realistic budgets and fund balance estimates.
  • Develop a long-term financial plan.

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