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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Report Highlights

Cherry Valley Fire District - Board Oversight (2019M-141)

Released: October 30, 2019 -- [read complete report - pdf]

Audit Objective

Determine whether the Board properly established reserve funds, equitably billed for fire protection services, ensured the Treasurer prepared and filed records and reports and audited claims.

Key Findings

The Board did not:

  • Properly establish reserves or establish a reserve fund policy.
  • Ensure that fire protection contracts were signed, that the services provided were billed for and that the costs of services were equitably allocated between service areas.
  • Ensure the Annual Update Documents (AUDs), which are the Annual Financial Reports, were completed and submitted to our office.
  • Annually audit the Treasurer’s records.

Key Recommendations

  • Officially establish the capital reserve and a reserve fund policy.
  • Ensure that fire protection contracts are signed, services provided are billed for and costs are equitably allocated between the District and towns outside the District.
  • Ensure AUDs are filed with our office within 60 days after the close of the fiscal year.
  • Annually audit the Treasurer’s records.

District officials generally agreed with our recommendations and indicated they planned to initiate corrective action.

Background

The Cherry Valley Fire District (District) is a district corporation of the State, distinct and separate from the Town of Cherry Valley (Town) in Otsego County. The District provides fire protection and emergency rescue services to the Town and, through contractual agreements, parts of the Towns of Roseboom and Middlefield. District operations are manned by the Cherry Valley Fire Department (Department).

An elected five-member Board of Fire Commissioners (Board) governs the District and is responsible for the overall financial management. The Board appoints a Treasurer who acts as the chief fiscal officer and is responsible for receiving, having custody of, disbursing and accounting for District funds and preparing periodic financial reports.

Quick Facts
Department Members48
2019 Budgeted Appropriations$113,000
Number of Fire Calls from January 1, 2018 through December 31, 201886

Audit Period

January 1, 2018 – March 31, 2019. We extended our audit period back to January 1, 2016 to analyze fund balance trends and revenues and back to January 1, 2015 for AUD filings.


Local Government and School Accountability Contact Information:

Phone: (518) 474-4037; Email: localgov@osc.ny.gov
Address: Office of the State Comptroller, Division of Local Government and School Accountability
110 State Street, 12th Floor; Albany, NY 12236