Purpose of Audit

The purpose of our audit was to examine whether the Board ensured that cash disbursements and receipts were properly recorded for the period January 1, 2013 through March 26, 2014.

Background

The Middletown-Hardenburgh Fire District is a district corporation of the State, distinct and separate from the Town of Hardenburgh in Delaware County and the Town of Middletown in Ulster County. The District, which is governed by a five-member Board of Fire Commissioners, serves both Towns as well as a village, another town and another fire district in Delaware County. Budgeted appropriations for 2014 total approximately $325,000.

Key Findings

• Policies and procedures are not sufficient to ensure that the Treasurer properly records and reports cash disbursements and receipts.
• Not all receipts are deposited timely.

Key Recommendations

• Adopt written financial procedures and implement better controls.
• Make deposits in a timely manner.