Truxton Fire District – Audit Follow-Up (2022M-123-F)

Issued Date
March 20, 2026

 [read complete report – pdf] | [read complete 2022 report – pdf]

Purpose of Review

The purpose of our review was to assess the Truxton Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report Truxton Fire District – Board Oversight (2022M-123), released in November 2022.

The audit determined that the Board of Fire Commissioners (Board) did not: 

  • Establish adequate controls over the work of the Secretary-Treasurer (Treasurer), which includes receiving and disbursing cash, signing District checks and maintaining the accounting records.
  • Audit all District claims prior to payment and conduct an annual audit of the Treasurer’s records.
  • 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.
  • Ensure the Treasurer provided financial reports to the Board or filed the District’s required Annual Financial Reports (AFRs)1 for fiscal years 2015 through 2021.

The audit included 11 recommendations to help the Board improve its oversight of the District’s financial activities.

Background

The District is located in the Town of Truxton (Town) in Cortland County. The District provides fire protection services to the entire Town. The elected five-member Board governs the District and is responsible for its overall financial management. The Board-appointed Treasurer acts as the District’s chief fiscal officer. The Treasurer is responsible for receiving, maintaining custody of, disbursing and accounting for District funds, as well as preparing periodic financial reports and keeping the minutes of Board meetings.

Results of Review

Based on our limited procedures, one recommendation was fully implemented, four were partially implemented, five were not implemented, and one was not applicable. Until all recommendations are implemented, the Board cannot ensure District assets are effectively 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 District’s CAP uses this term accordingly. The AUD became known as the AFR in 2023.