[read complete report – pdf] [read complete 2020 report – pdf]
Purpose of Review
The purpose of our review was to assess the Monsey Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report Monsey Fire District – Board Oversight (2020M-62), released in July 2024.
The audit determined that:
- The Board of Fire Commissioners (Board) provided inadequate and ineffective oversight of the District’s operations and did not comply with General Municipal Law financial filing and audit requirements.
- For seven consecutive years, an annual financial report (AFR),1 which is a required annual financial report, was not properly filed.
- The required annual independent audit of the District’s financial records was not performed since 2012, and the length of service awards program that started in 1990 was never audited.
The audit included three recommendations to help the Board improve its oversight of the District’s financial activities.
Background
The District is a district corporation of the State, distinct and separate from the Town of Ramapo in Rockland County. The District provides fire protection and emergency rescue services to approximately 35,000 residents over 15 square miles. The elected five-member Board governs the District and is responsible for its overall financial management. The Board appoints a Treasurer who acts as the District’s chief fiscal officer and is responsible for receiving, maintaining custody of, disbursing and accounting for District funds and preparing periodic financial reports.
Results of Review
Based on our limited procedures, the Board implemented one recommendation, partially implemented one recommendation and did not implement one recommendation.
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.