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

Purpose of Review

The purpose of our review was to assess the Tioga Fire District’s (District) progress, as of January 2026, in implementing our recommendations in the audit report Tioga Fire District – Board Oversight (2022M-170), released in January 2023.

The audit determined the Board did not always provide adequate oversight of District financial activities and did not complete mandatory fiscal oversight training. Had Board members attended the mandatory fire district commissioners’ training, they would have better positioned themselves to oversee the District’s financial activities and helped ensure reporting requirements were in place. The Board did not: 

• Develop and adopt a written procurement policy, as required. 
• Audit and approve all claims prior to payment. 
• Ensure the Treasurer filed the District’s required annual update documents (AUDs) for fiscal years 2015 through 2021.

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 Tioga Center (Town) in Tioga County. The District provides fire protection and emergency medical services to the entire Town and services to the Town of Barton on a contract basis. An elected five-member Board governs the District and is responsible for its overall financial management. The Board-appointed Treasurer is the District’s chief fiscal officer responsible for receiving, maintaining custody of, disbursing and accounting for District funds, as well as preparing periodic financial reports. 

Results of Review

District officials did not implement any of the seven recommendations. Until all recommendations are implemented, the Board cannot ensure District assets are fully safeguarded.