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Audit Objective

Determine whether Coeymans Hollow Fire District (District) Board of Fire Commissioners (Board) ensured it had an adequate service contract in place, annual financial reports were filed in a timely manner and disbursements were supported and approved.

Key Findings

The Board ensured disbursements were supported and approved. However, the Board did not ensure:

• The service contract with the Coeymans Hollow Volunteer Fire Corporation (Company) was adequate in addressing what periodic financial reports the Company had to provide the District.
• Annual Update Documents (AUD) were filed in a timely manner. The 2018 through 2020 AUDs were filed between 133 and 736 days late.

Key Recommendations

The District should:

• Include language in the Company’s agreement requiring the Company to provide appropriate periodic financial reports to the District.
• Ensure the Treasurer files AUDs in a timely manner.

District officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate corrective action.