Purpose of Audit

The purpose of our audit was to review the District’s internal controls over claims processing for the period January 1, 2012 through December 31, 2013.

Background

The Schuyler Heights Fire District is a district corporation of the State, distinct and separate from the Town of Colonie and the County of Albany, in which it is located. The District is governed by an elected five-member Board of Fire Commissioners, and an appointed Treasurer acts as the chief fiscal officer. Budgeted appropriations for the 2014 fiscal year total $553,000.

Key Findings

• Board members other than the Secretary and Chairman did not review claims.
• The Board did not pass a resolution allowing the Treasurer to pay claims for allowable exceptions under Town Law prior to Board audit.

Key Recommendations

• Ensure that all claims, other than those exceptions allowed by Town Law, are audited and approved by the entire Board before the Treasurer pays the claims.
• Pass a resolution allowing the Treasurer to pay claims for allowable exceptions under Town Law prior to Board audit if the District continues to pre-pay these claims.