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Cuddebackville Fire District – Board Oversight (Orange County)
The board did
not provide adequate oversight of the district’s financial operations or
properly audit claims. As a result, the board hindered their ability to make
informed financial decisions. Complete, accurate and reliable accounting
records were not maintained. For example, the Dec. 31, 2022 ending bank
statement balances differed from the ending cash balances in the accounting
records by $638,485. The board also used unrealistic budgetary estimates that
resulted in annual operating deficits and a declining fund balance. The board
did not ensure the treasurer maintained complete and accurate accounting
records, requested or received regular financial reports or ensured claims were
properly audited prior to payment. Although the board paid a CPA $6,750 to
conduct the 2019 and 2020 audits, the CPA did not complete the 2020 audit and
has possession of the district’s financial records. The board was unaware the
audit was not completed and took no action.
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