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

Purpose of Review

The purpose of our review was to assess the Woodbourne Fire District’s (District) progress, as of November 2025, in implementing our recommendations in the audit report Woodbourne Fire District – Board Oversight (2023M-98), released in December 2023.

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

• Ensure the Treasurer/Secretary (Treasurer) maintained basic accounting records and reports or provided regular financial reports to the Board.
• Perform a thorough audit of all claims prior to payment 
• Adopt realistic budgets or maintain reasonable levels of fund balance. The District’s December 31, 2022 fund balance was enough to fund nearly two and a half years of expenditures. 
• 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.
• Transparently set aside funds for future building and equipment needs.

The audit included 10 recommendations to help the Board improve its oversight of the District’s financial activities.

Background

The District provides fire protection and emergency services to the Town of Fallsburg in Sullivan County. The elected five-member Board governs the District and is responsible for its overall financial management and safeguarding resources. The Board-appointed Treasurer is the chief fiscal officer and is responsible for receiving, disbursing, transferring and accounting for all District funds and preparing financial reports. 

Results of Review

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