Audit Objective
Did the Campbell Fire Department (Department) Treasurer properly collect, deposit, record, disburse and report Department funds?
Audit Period
January 1, 2024 – June 15, 2026
Understanding the Audit Area
A fire department treasurer must properly collect, deposit, record, disburse and report a fire department’s funds to ensure financial accountability and the public’s trust. A lack of oversight can lead to mismanagement, fraud, damaged reputation and jeopardize a fire department’s funding and mission.
During the audit period, the Department had two membership-elected Treasurers and one appointed Treasurer.1 From January 1, 2024 through February 27, 2026, the Department’s deposited revenues2 totaled $74,502 and disbursements totaled $76,298.
Audit Summary
The Treasurers did not properly collect, deposit, record, disburse and report Department funds. As a result, the Board of Directors (Board) and membership lacked reliable information to manage the Department’s financial activities, and the Board could not determine whether all revenues were properly accounted for and deposited, and whether all disbursements were appropriate. The lack of internal controls created a significant risk of fraud, waste, abuse and loss, and these risks will remain until adequate controls are established.
Although the current President told us on February 23, 2026 that there was no cash on hand, the former President found undeposited funds from 2024 when compiling documentation for our review. The undeposited funds totaling $650 consisted of $450 in cash and a stale check3 for $200. The former President deposited the cash in the Department’s bank account on February 26, 2026.
From January 1, 2024 through February 27, 2026, the Treasurers did not:
- Collect all deposited revenue totaling $74,502, as required by the bylaws, and maintain adequate supporting documentation for revenues totaling $59,449 such as duplicate receipts, agreements, donation mailings or fundraising reports.
- Maintain supporting documentation, such as itemized invoices, for 41 disbursements totaling $31,053.
- Obtain Board and membership approval before making 58 disbursements totaling $45,847.
- Report all 74 disbursements totaling $48,847 that we sampled on the monthly treasurer reports.
- Provide consistent written monthly reports to the Board and membership and provide records for quarterly and annual audits, as required by the bylaws.
Although Treasurer A told us that she recorded deposited revenues in a spreadsheet on her personal laptop and printed it for the Board and membership to review, these records and related reports were not available for our review because Treasurer A no longer had the laptop and did not provide an electronic copy to Department officials at the end of her term. Treasurer B did not record any financial transactions, and Treasurer C maintained computerized accounting records that contained inaccuracies. While the three Treasurers maintained a manual check register for disbursements, Treasurers A and B did not prepare bank reconciliations, and Treasurer C did not provide her bank reconciliations to the Board for review.
The report includes seven recommendations that, if implemented, will improve the accuracy and reliability of the Department’s financial records and reports, strengthen oversight of the Treasurer’s duties and help safeguard Department funds from fraud, waste and abuse. Department officials agreed with our recommendations and have initiated or indicated they planned to initiate corrective action.
This audit was conducted pursuant to Article V, Section 1 of the State Constitution and the Office of the New York State Comptroller’s (OSC’s) authority as set forth in Article 3 of the New York State General Municipal Law (GML). The audit’s methodology and standards are included in Appendix C.
The Board has the responsibility to initiate corrective action. The Board is encouraged to prepare a written corrective action plan (CAP) that addresses the recommendations in this report and forward it to OSC within 90 days. For more information on preparing and filing the CAP, please refer to the OSC brochure, Responding to an OSC Audit Report, which was provided with the draft audit report. The Board is encouraged to make the CAP available for public review.
1 Treasurer A served from January 1, 2024 through December 31, 2024, Treasurer B served from January 1, 2025 through March 10, 2025, and Treasurer C (current Treasurer) was appointed on March 10, 2025.
2 Deposited revenues included only collections deposited by Department members.
3 A stale check is an outdated check that has not been cashed or deposited within a certain time period, typically 180 days.
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