[read complete report – pdf] | [read complete 2023 report – pdf]

Purpose of Review

The purpose of our review was to assess the Upper Jay Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report Upper Jay Fire District – Board Oversight (2023M-24), released in May 2023.

The audit determined that: 

• The Board of Fire Commissioners (Board) did not provide adequate oversight of District financial activities.
• The Treasurer did not provide the Board with monthly budget status reports.
• The Board, as a whole, did not audit and approve claims for 57 check disbursements totaling $37,561 before payment and did not audit the Treasurer's 2021 records.
• While the Treasurer is required to sign all checks, she signed six (2 percent) of the 247 checks issued by the District during our audit period, and the remaining checks were signed by the Chairman of the Board (Chairman) and/or a Commissioner.

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

Background

The District is located in the Town of Jay in Essex County. An elected five-member Board governs the District and is responsible for its overall financial management. An elected Treasurer, as chief fiscal officer, is responsible for receiving, disbursing and maintaining custody of District funds, maintaining accounting records and preparing periodic financial reports. The Treasurer also served  as the District's Secretary during our audit period. The Secretary is responsible for recording the proceedings of Board meetings and retaining custody of District records.

Results of Review

Based on our limited procedures, the District fully implemented five recommendations, partially implemented one recommendation and did not implement one recommendation. Until all recommendations are implemented, the Board cannot ensure District assets are fully safeguarded.