Issued Date
April 01, 2021
Audit Objective
Determine whether the Grand Gorge Fire District’s (District) Board of Fire Commissioners (Board) ensured officials did not have prohibited interests in District contracts.
Determine whether claims were for appropriate District purposes and audited and approved prior to payment.
Key Findings
The Board did not ensure there were no prohibited conflicts of interest and allowed claims to be paid prior to audit and approval.
- The Board did not adopt a code of ethics, as required by law.
- A Commissioner had a prohibited interest in the contracts between the District and his snow plowing business.
- Contrary to New York State Town Law, the Treasurer paid certain claims totaling $98,096 before Board audit and approval.
Key Recommendations
- Adopt a code of ethics and ensure that officials and employees are familiar with and follow the requirements of New York State General Municipal Law Article 18 as they relate to conflicts of interest.
- Audit and approve all claims before payment.
District officials agreed with our recommendations and indicated they have taken corrective action.