The purpose of our review was to assess the Newark Valley Fire District’s (District) progress, as of September 2025, in implementing our recommendations in the audit report Newark Valley Fire District – Board Oversight (2020M-30), released in May 2020.

Did Town of Elmira Fire District No. 1 (District) officials establish long-term capital and financial plans?

Did the Richburg-Wirt Fire District (District) Board of Fire Commissioners (Board) provide adequate oversight of financial operations?

The Board did not adequately monitor financial activities or ensure the Treasurer maintained appropriate records and reports. The Board’s lack of monitoring the Treasurer’s financial activities and conducting an annual audit of the Treasurer’s financial records impacted the Board’s ability to identify inaccurate accounting records and reports and address deficiencies sooner to ensure it received reliable information to make informed decisions for the District. In addition, a lack of adequate oversight and monitoring increases the risk of incomplete and inaccurate records and that funds could be lost or misappropriated without detection.

Determine whether the Border City Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of the District’s financial operations.

We reviewed 166 claims totaling $712,696 and determined that the Board did not properly audit 78 claims (47 percent) totaling $47,836. Specifically, the Board approved: 21 claims totaling $23,789 without documentation indicating that the services outlined in the rental agreement were rendered. A claim totaling $17,812 for an automatic defibrillator (AED) without obtaining quotes in accordance with the District’s purchasing policy or providing sufficient proof that it was a sole source purchase. 13 claims that included sales tax totaling $228. District officials told us they were aware that sales taxes were paid on certain purchases and have taken measures to ensure sales taxes are not paid going forward. 42 out of 60 credit card claims (70 percent) totaling $5,117 without adequate supporting documentation that purchases were for legitimate District purposes. These claims included purchases totaling $484 made through an online payment system and at a local coffee chain. Although officials claimed that the purchases were fraudulent, they did not provide documentation to support that fraud claims were filed with the bank to dispute the charges. A credit card claim that included a $288 purchase from an online data backup services vendor that may have been a duplicate.

Determine whether the Port Ewen Fire District’s (District) Board of Fire Commissioners (Board) properly managed the District’s financial operations.

The Board did not adopt budgets with reasonable estimates or properly establish and manage capital reserve funds. As a result, from 2019 through 2023, the Board transferred an additional $1 million into reserve funds. This was 45 percent more than the $2.2 million in transfers planned, with no indication of the Board’s plan to use the funds. The District’s tax levy increased by $771,762 from 2019 to 2024, meaning that real property taxes may have been higher than necessary.

Did the Eastport Fire District (District) Board of Commissioners (Board) seek competition for the procurement of goods and services?

We conducted an audit of the District’s financial management procedures and issued a report in February 2017 that identified certain conditions and opportunities for the Board’s review and consideration. We returned to the District in July 2024 to conduct an audit follow-up review. Our follow-up review was limited to interviews with Board members and the Treasurer and inspection of certain documents related to the issues identified in our report. Based on our limited procedures, the District made no progress in implementing corrective action. Of the three audit recommendations, two recommendations were not implemented, and one recommendation was not applicable for the period that we reviewed. During the course of our audit follow-up, we identified additional deficiencies in the District’s accounting records and procedures that resulted in a determination for a more comprehensive review. As such, we engaged the District in this separate audit.

Determine whether the Hyde Park Fire and Water District (District) Board of Trustees (Board) procured capital assets, goods and services in a cost-effective and transparent manner.

Determine whether the Roosevelt Fire District (District) Board of Fire Commissioners (Board) properly monitored the District’s length of service award program (LOSAP).

District officials did not properly distribute the 2024 FFI tax proceeds because the Treasurer miscalculated the distribution. The Treasurer used the 2023 pro-rata allocation percentage to distribute a portion of the 2024 FFI tax proceeds instead of using the 2024 pro-rata allocation percentage. Although the Chief and a Board member reviewed the Treasurer’s distribution calculations, prior to the Treasurer making the distributions, the miscalculation was not identified by either individual. As a result, two fire companies received more money than their pro-rata share ($1,322 and $61, respectively) and the paid firefighting personnel and remaining fire company received less than their pro-rata share ($1,134 and $249, respectively).

Determine whether the Rhinecliff Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of District financial activities.

Determine whether the Fairview Fire District (District) Board of Fire Commissioners (Board) and officials properly managed the District’s financial operations and were transparent.

The Board did not pay ALS employees only the amounts to which they were entitled. The Board overpaid its 13 ALS employees a total of $9,386. A lack of oversight and inadequate controls led to the overpayments occurring.

The purpose of our review was to assess the Henrietta Fire District’s (District’s) progress, as of January 2025, in implementing our recommendations in the audit report Henrietta Fire District – Financial Condition (2021M-27) released in July 2021.

Determine whether the Wallace Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of the District’s financial operations.

Determine whether the Hammond Fire District (District) Board of Fire Commissioners (Board) adequately monitored the District’s financial activities, adopted required policies and completed required training.

Determine whether the Cuddebackville Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of the District’s financial operations and properly audited claims.