We also issued individual reports for the following municipalities: Caledonia Joint Fire District, Crown Point Fire District, Cuddebackville Fire District, Eaton No. 1 Fire District, Fine Fire District, Gates Fire District, Monsey Fire District, Montauk Fire District, Newark Valley Fire District, Plainville Fire District, Quaker Street Fire District, Ridge Fire District, South Butler Fire District, Theresa Fire District, Ticonderoga Joint Town/Village Fire District, Tioga Fire District, Town of Tompkins Fire District, Truxton Fire District, Upper Jay Fire District, Woodbourne Fire District
Summary
We selected 20 fire districts’ (Districts) audit reports and conducted follow-up reviews between September 2025 and March 2026 to determine whether District officials implemented the audit recommendations. The 20 audit reports included a total of 163 applicable recommendations directed to the Districts’ officials, including the Boards of Commissioners (Boards) and District Treasurers (Treasurers). The 163 recommendations primarily focused on fiscal oversight responsibilities and included areas such as:
- The Treasurer’s accounting records and financial reports,
- Claims audit,
- The annual financial report (AFR),
- Policies and procedures, and
- The annual audit of the Treasurer's records.
Overall, the follow-up reviews determined that District officials did not fully implement 121 of the 163 recommendations. As a result, weaknesses will continue to exist that may limit transparency and accountability, increase the risk that District assets are not adequately safeguarded, and prevent the Boards and District officials from having complete, accurate and timely financial information needed to make informed decisions.