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

Issued Date
March 26, 2021

[read complete report - pdf]

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.