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

Purpose of Review

The purpose of our review was to assess the Fine Fire District’s (District) progress, as of December 2025, in implementing our recommendations in the audit report Fine Fire District – Board Oversight (2023M-81), released in October 2023.

The audit determined that District officials did not adequately monitor financial activities or maintain appropriate records and reports. As a result, more taxes were levied than needed to fund operations each year and there was an increased risk for errors and irregularities. The Board of Fire Commissioners (Board) did not: 

• Ensure basic accounting records were maintained, it received written financial reports to manage operations or that the District’s required annual update documents (AUDs) were filed.
• Conduct an annual audit of the Secretary-Treasurer’s accounting records. 
• Hold required public hearings on the proposed 2022 and 2023 budgets or formally adopt the budgets, as required by New York State Town Law Section 181  
• Approve realistic budgets for 2019 through 2021 – appropriations were overestimated by an average of $43,300, or 40 percent.
• Develop and adopt written multiyear financial and capital plans.
• Adequately audit claims prior to payment. For example, claims were approved without a quorum of the Board, not supported, not audited or they resulted in overpayments.

The audit included 21 recommendations to help the Board and District officials improve oversight of the District’s financial activities.

Background

The District is located in the Town of Fine in St Lawrence County the Board consists of five elected members, with one member appointed as Chairman. The Board is responsible for the District’s overall financial management. The Board-appointed Secretary-Treasurer is the chief fiscal officer and is responsible for receiving, disbursing and accounting for District funds, preparing financial reports and keeping the minutes of Board meetings.

Results of Review

Based on our limited procedures, the Board did not implement 20 recommendations, and one recommendation was not applicable during the period we reviewed. The Commissioners did not provide reasonable explanations for why the Board did not implement the recommendations. Until all recommendations are implemented, the Board cannot ensure District assets are safeguarded.