Purpose of Audit

The purpose of our audit was to examine the District’s financial activities for the period October 1, 2013 through July 31, 2015.

Background

The Forestburgh Fire District is a district corporation of the State, distinct and separate from the Town of Forestburgh, Sullivan County. The District is governed by an elected five-member Board of Fire Commissioners. Budgeted appropriations for 2015 total approximately $191,000.

Key Findings

• The current and former Treasurer did not maintain adequate accounting records.
• The Board does not perform the required annual audit.
• The Board did not approve all disbursements.
• Certain deposits were not made within 10 days as required by New York State Town Law.

Key Recommendations

• Ensure that adequate accounting records are maintained, bank reconciliations are prepared and required reports are submitted.
• Conduct a thorough annual audit of the Treasurer’s records.
• Audit all claims before payment, including preapproved utility payments.
• Deposit cash receipts in a timely manner.