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

Purpose of Review

The purpose of our review was to assess the Town of Tompkins Fire District’s (District) progress, as of January 2026, in implementing our recommendations in the audit report Town of Tompkins Fire District – Board Oversight (2023M-33), released in June 2023.

The audit determined the Board of Fire Commissioners (Board) did not provide adequate oversight of the District’s financial activities. The Board did not:

• Establish controls over the work of the Treasurer, which include receiving and disbursing cash, signing District checks and maintaining the accounting records. 
• Annually audit the Treasurer’s records or audit all District claims before payment. 
• Ensure the Treasurer filed the District’s required annual update document (AUD) for fiscal years 2021 and 2022. As of May 10, 2023, the 2021 AUD was 435 days late and the 2022 AUD was nine days late.

In addition, two certificates of deposit (CDs) totaling $75,789, were not recorded in the District’s accounting records. The CDs date back to at least 2014 and were automatically renewed each year.

The audit included 12 recommendations to help the Board and Treasurer improve oversight of the District’s financial activities.

Background

The District provides fire protection and emergency services to the Town of Tompkins in Delaware County. The elected five-member Board governs the District and is responsible for its overall financial management. The Board-appointed Treasurer is the chief fiscal officer and is responsible for receiving, maintaining custody of, and disbursing all District funds, recording all financial activities and preparing periodic financial reports.

Results of Review

Based on our limited procedures, District officials fully implemented two recommendations, partially implemented two recommendations, and did not implement seven recommendations. One recommendation was not applicable.