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NYS Comptroller


Audits of Local Governments and School Districts

Elba Fire Department – Controls Over Financial Activities (2014M-286)

Released: January 9, 2015 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to examine the Department’s controls over financial activity for the period January 1, 2013 through August 6, 2014.


The Elba Fire Department is a volunteer organization located in the Village of Elba, Genesee County. The Department, which is governed by an elected nine-member Board of Directors, provides fire protection services for the Village and for residents outside the Village pursuant to a contract with the Town of Elba. Department expenses for 2013 were approximately $155,000.

Key Findings

  • The Board did not perform an annual audit the Treasurer’s books.
  • Certain disbursements were not adequately supported or reviewed by the Board before payment.

Key Recommendations

  • Audit the Treasurer’s books annually.
  • Review all bills prior to payment to ensure that they are for appropriate purposes and supported by adequate documentation.

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