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NYS Comptroller


Taxpayers' Guide to State and Local Audits

Audits of Local Governments and School Districts

Village of Medina – Ambulance Service Billings (2014M-326)

Released: May 1, 2015 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to review ambulance service billing procedures for the period January 1, 2011 through September 10, 2014.


The Village of Medina is located in Orleans County and has a population of approximately 6,500. The Village is governed by an elected five-member Board of Trustees. The Village budget for the 2014-15 fiscal year is approximately $5 million.

Key Findings

  • The Board did not adequately monitor ambulance billings and amounts collected and did not have sufficient procedures in place to enforce unpaid ambulance bills.
  • The Board allowed a third party to collect Village money.
  • The rates for service types indicated by the patient care records and the billing rates did not agree or the billing agent’s records did not indicate the rate charged for the services provided.

Key Recommendations

  • Develop and adopt procedures to adequately enforce collecting unpaid ambulance bills.
  • Ensure that all fees are payable directly to the Clerk-Treasurer.
  • Review the billing records to ensure that the correct rates are charged based on service provided.

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