Middletown No. 1 Fire District – Annual Financial Reports (2020M-160)

Issued Date

March 26, 2021

Audit Objective

Determine whether the Middletown No. 1 Fire District (District) Treasurer filed the required annual financial reports with the Office of the State Comptroller (OSC).

Key Finding

The Treasurer did not file annual financial reports with OSC for fiscal years 2015-2019 in compliance with General Municipal Law.

Key Recommendation

The Board should ensure the Treasurer files the required annual financial report in a timely manner.

District officials generally agreed with our recommendation and indicated they plan to initiate corrective action.

Background

The District is a district corporation of the State, distinct and separate from the Town of Middletown in Delaware County.

An elected five-member Board of Fire Commissioners (Board) governs the District and is responsible for its overall financial management.

The Board appoints a Treasurer who serves as the District’s chief fiscal officer and is responsible for receiving, disbursing and accounting for District funds, and preparing and filing financial reports.

Quick Facts
2020 Budgeted Appropriations	$75,004
2019 Disbursements	$73,674

Audit Period

January 1, 2019 – June 30, 2020