Crown Point Fire District – Audit Follow-Up (2024M-29-F)

Issued Date
January 09, 2026

[read complete report – pdf] | [read complete 2024 report – pdf]

Purpose of Review

The purpose of our review was to assess the Crown Point Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report Crown Point Fire District – Board Oversight (2024M-29), released in May 2024.

The audit determined that: 

  • The Board of Fire Commissioners (Board) did not adequately oversee the District’s financial operations.
  • For the 24 months reviewed, the Board did not receive Treasurer’s reports of collection and disbursement details for three months; cash balances for two months; and bank reconciliations, bank statements and canceled check images for 19 months. As a result, the Board’s ability to assess and monitor the District’s financial activity was diminished.
  • As of December 31, 2023, required annual audits for 2017 through 2022 were not conducted. As a result, there is no independent verification that the Secretary-Treasurer has properly recorded collections and disbursements and maintained current and accurate records and reports.
  • Required annual financial reports (AFRs) for 2018 through 2022 were not filed. When AFRs are not filed in a timely manner, it results in diminished transparency to the Board, taxpayers, Office of the State Comptroller and other interested parties.

The audit included three recommendations to help the Board improve its oversight of the District’s financial activities.

Background

The District serves residents in the Town of Crown Point 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 implemented one recommendation and partially implemented two recommendations. Until all recommendations are fully implemented, the Board cannot ensure District assets are effectively safeguarded.