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NYS Comptroller


Audits of Local Governments and School Districts

Forestburgh Fire District – Financial Activities (2015M-203)

Released: October 16, 2015 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to examine the District’s financial activities for the period October 1, 2013 through July 31, 2015.


The Forestburgh Fire District is a district corporation of the State, distinct and separate from the Town of Forestburgh, Sullivan County. The District is governed by an elected five-member Board of Fire Commissioners. Budgeted appropriations for 2015 total approximately $191,000.

Key Findings

  • The current and former Treasurer did not maintain adequate accounting records.
  • The Board does not perform the required annual audit.
  • The Board did not approve all disbursements.
  • Certain deposits were not made within 10 days as required by New York State Town Law.

Key Recommendations

  • Ensure that adequate accounting records are maintained, bank reconciliations are prepared and required reports are submitted.
  • Conduct a thorough annual audit of the Treasurer’s records.
  • Audit all claims before payment, including preapproved utility payments.
  • Deposit cash receipts in a timely manner.

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