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NYS Comptroller


Audits of Local Governments and School Districts

Candor Fire Company – Internal Controls Over Financial Activity (2014M-302)

Released: February 13, 2015 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to determine if controls over financial activity were adequate for the period January 1, 2013 through August 31, 2014.


The Candor Fire Company is located in Tioga County and provides fire protection and emergency services within the Town of Candor. The Company is governed by a five-member Board of Directors. Expenses for 2013 were approximately $10,374.

Key Findings

  • The Board did not ensure that all disbursements were properly supported at the time of their review and approval.

Key Recommendations

  • Ensure that sufficient and appropriate supporting documentation for all receipts and disbursements is maintained and available for review at the monthly meetings.

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