Audit Objective

Determine whether the Border City Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of the District’s financial operations.

Key Findings

The Board did not provide adequate oversight of the District’s financial operations. As a result, the former District Fire Department Chief (Chief), who was also a Director of the Border City Hose Company (Company), entered into an unauthorized contract with a private corporation (Corporation) and kept an unauthorized bank account into which he inappropriately deposited and withdrew District money. In addition, the Board did not ensure all goods and services were procured in compliance with New York State General Municipal Law (GML), District policies or in the best interest of taxpayers.

The Board also did not:

• Oversee the Chief.
• Ensure the Treasurer received, accounted for and dispersed all District money.
• Annually audit the Treasurer’s records and reports.

Recommendations

The report includes nine recommendations that, if implemented, will improve the District’s Board oversight.

The former Chief was arrested on charges of grand larceny for allegedly stealing from the Company. In July 2024, the former Chief pleaded guilty to misapplication of property (an A misdemeanor) and was ordered to pay full restitution of $18,772.53.

District officials generally agreed with our recommendations and indicated they have initiated corrective action.