[read complete report – pdf] | [read complete 2021 report – pdf]
Purpose of Review
The purpose of our review was to assess the Quaker Street Fire District’s (District) progress, as of November 2025, in implementing our recommendations in the audit report Quaker Street Fire District – Board Oversight (2021M-96), released in December 2021.
The audit determined that the Board of Fire Commissioners (Board) did not ensure all disbursements complied with the procurement policy and claims were for a proper District purpose or adequately supported. Additionally, the Board did not provide adequate oversight to ensure the required AUDs were filed in a timely manner. The Board:
- Did not obtain quotes or bids for two purchases totaling $27,058, as required by their policy.
- Approved fuel credit card payments of $4,875 without supporting documentation.
- Did not ensure the Annual Update Documents (AUDs) were completed and submitted in a timely manner.
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 Duanesburg (Town) in Schenectady County. The District provides fire protection and emergency rescue services for the southern portion of the Town. District operations are provided by the Quaker Street Fire Company (Company). An elected five-member Board governs the District and is responsible for the overall financial management. The Board-appointed Treasurer acts as the chief fiscal officer and is responsible for receiving, maintaining custody of, depositing, disbursing, and accounting for District funds and preparing financial reports.
Results of Review
Based on our limited procedures, the Board partially implemented one recommendation and did not implement six recommendations. The Commissioners did not provide reasonable explanations for why the Board did not implement each recommendation. Until all recommendations are implemented, the Board cannot ensure District assets are fully safeguarded.