[read complete report – pdf] [read complete 2021 report – pdf]

Purpose of Review

The purpose of our review was to assess the Plainville Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report Plainville Fire District – Board Oversight (2021M-91), released in October 2021.

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

• Adopt transparent or realistic budgets. Budgets underestimated transfers to reserves and overestimated appropriations.
• Adopt a fund balance policy or develop multiyear financial and capital plans.
• Ensure the Treasurer filed annual financial reports, for 2018 through 2020.
• Ensure the Treasurer’s records were audited each year, as required. 
• Develop and adopt policies and procedures for the District’s financial operations, including controls for wire transfers, online banking, investments, procurement, travel and conferences, fund balance, reserves, credit card use and capital assets.
• Audit and approve all claims prior to payment when required. We tested claims totaling $289,700 and found claims totaling $41,300 were improperly paid prior to Board audit and approval.

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

Background

The District is in the Town of Lysander in Onondaga County. An elected five-member Board governs the District and is responsible for its overall financial management. The Board-appointed Treasurer is the chief fiscal officer and is responsible for receiving, having custody of, disbursing and accounting for District funds and preparing periodic financial reports 

Results of Review

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