Audit Objective
Did the Schodack Landing Fire District No. 1 (District) Board of Commissioners (Board) properly audit claims?
Audit Period
January 1, 2024 – August 31, 2025
Understanding the Audit Area
An effective audit of claims is often the last line of defense to prevent payment of unauthorized, improper or fraudulent claims. A fire district with a strong claims auditing process ensures that a careful review of claims will occur before public funds are disbursed. Because it is the Board’s responsibility to ensure tax dollars are spent properly, efficiently and in the best interest of taxpayers, the Board should conduct a thorough and deliberate audit of claims before directing the Treasurer to issue payment.
The District paid 203 claims during the audit period totaling $240,057.
Audit Summary
The Board properly audited the 60 claims totaling $163,940 we reviewed. Except for minor issues we discussed with District officials, the claims were mathematically correct, supported and for a valid District purpose.
There were no recommendations as a result of this audit.
We conducted this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix C.