Waterford Volunteer Fire Department – Cash Disbursements (2015M-78)

Issued Date
June 19, 2015

Purpose of Audit

The purpose of our audit was to review internal controls over the Department’s cash disbursements process for the period June 1, 2013 through January 31, 2015.


The Waterford Volunteer Fire Department is a volunteer organization that provides fire protection services to the Village of Waterford, Saratoga County. The Village also contracts with the Town of Waterford, Saratoga County, to provide services to portions of the Town located outside the Village’s boundaries. The five-member Village Board of Trustees also serves as the Board of Fire Commissioners. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $230,000.

Key Finding

  • The Board ensured that the controls over the cash disbursements process were adequate and we did not note any questionable bank withdrawals or payments.

Key Recommendations

  • There are no recommendations as a result of this audit.