Audit Objective
Did the Deansboro Fire District (District) Board of Fire Commissioners (Board) ensure claims were adequately supported, for proper District purposes and authorized before payment?
Audit Period
January 1, 2025 – March 31, 2026
Understanding the Audit Area
An effective audit of claims is often the last line of defense to prevent unauthorized, improper or fraudulent claims from being paid. 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.
From January 1, 2025, through March 31, 2026, the Treasurer paid 102 claims totaling $82,860.
Audit Summary
We reviewed 25 claims totaling $51,230. Except for minor discrepancies, which we discussed with District officials, the claims were adequately supported, for proper District purposes and authorized before payment.
There were no recommendations as a result of this audit. The results of our audit were discussed with District officials. District officials agreed with the results and their response is included in in Appendix B.
This audit was conducted pursuant to Article V, Section 1 of the State Constitution and the Office of the New York State Comptroller’s (OSC’s) authority as set forth in Article 3 of the New York State General Municipal Law. The audit’s methodology and standards are included in Appendix C.