[read complete report – pdf] | [read complete 2021 report – pdf] 

Purpose of Review 

The purpose of our review was to assess the Henrietta Fire District’s (District’s) progress, as of January 2025, in implementing our recommendations in the audit report Henrietta Fire District – Financial Condition (2021M-27) released in July 2021.

The audit determined that the Board of Commissioners (Board) did not effectively manage the District’s financial condition and presented budgets indicating the District needed to both increase real property taxes and use appropriated fund balance to close projected budget gaps. As a result, more real property taxes were levied than needed. Additionally, the Board did not adopt budgeting, fund balance or reserve policies or multiyear financial and capital plans.

The audit included four recommendations to help officials manage the District’s financial condition.

Background

The District provides fire protection services for the Town of Henrietta in Monroe County. The District provides fire protection and emergency medical services to approximately 45,700 residents residing in over 39 square miles.

The elected five-member Board is responsible for the general management and control of financial operations, including adopting annual budgets and establishing financial policies. The Board appoints a Treasurer who acts as the District’s chief fiscal officer and is responsible for receiving and maintaining custody of and disbursing and accurately accounting for District funds and preparing periodic financial reports

Results of Review

It appears that the District has made some progress implementing corrective action. Of the four audit recommendations, two recommendations were partially implemented, and two recommendations were not implemented.