[read complete report – pdf] [read complete 2024 report – pdf]
Purpose of Review
The purpose of our review was to assess the Ticonderoga Joint Town/Village Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report Ticonderoga Joint Town/Village Fire District – Board Oversight (2023M-182), released in April 2024.
The audit determined that:
- The Board of Fire Commissioners (Board) did not ensure required annual audits were completed and annual financial reports (AFR)1 were filed in a timely manner.
- The 2018 independent annual audit of the District’s records was completed 1,045 days late and as of October 31, 2023, audits for 2019 through 2022 were not completed and were already between 1,220 and 124 days late.
- AFRs were filed as many as 1,257 days late.
The audit included two recommendations to help the Board improve its oversight of the District’s financial activities.
Background
The District provides fire protection services within the Town of Ticonderoga in Essex County. The elected five-member Board governs the District and is responsible for its overall financial management. The Board-appointed Secretary-Treasurer is the chief fiscal officer and is responsible for receiving, distributing and accounting for District funds; maintaining accounting records; and preparing periodic financial reports.
Results of Review
Based on our limited procedures, the District has partially implemented the audit’s two recommendations. As a result, the Board cannot ensure District assets are fully safeguarded.
1 During our audit, and at the time of the audit report’s release, the AFR was known as the Annual Update Document, or AUD. The AUD became known as the AFR in 2023. Our follow up review uses AFR accordingly.