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NYS Comptroller


Audits of Local Governments and School Districts

Harford Fire District – Records and Reports (2016M-170)

Released: July 8, 2016 -- [read complete report - pdf]

Purpose of Audit

The objective of our audit was to review the District’s financial operations for the period January 1, 2014 through March 3, 2016.


The Harford Fire District is a district corporation of the State, distinct and separate from the Town of Harford and Cortland County in which it is located. The District is governed by an elected five-member Board of Fire Commissioners. General fund budgeted appropriations for 2016 total approximately $99,000.

Key Findings

  • The Board did not segregate key financial duties and did not implement compensating controls.
  • Annual financial reports were not completed within the 60-day requirement for 2014 or 2015.
  • The Treasurer’s accounting records were inaccurate, and at times, illegible; his financial reports were inconsistent, untimely and inaccurate.
  • Neither the Treasurer nor any other District official performed bank reconciliations.

Key Recommendations

  • Segregate key financial duties or implement compensating controls.
  • Ensure that the Treasurer files the annual financial report within the prescribed time frame.
  • Attend training regarding recordkeeping and financial reporting.
  • Complete monthly bank reconciliations and budget-to-actual reports.

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