TOMPKINS - Three years after state auditors found serious weaknesses in the Tompkins Fire District’s financial oversight, a follow-up review concludes that most of the problems remain unresolved.
A report released June 18 by the New York State Comptroller’s Office found the fire district has fully implemented just two of 12 recommendations made in a 2023 audit. Seven recommendations have not been implemented, two have been partially implemented and one was deemed no longer applicable.
The follow-up review warns that the district continues to lack basic financial controls needed to safeguard public funds.
“The Board continues to lack key financial information it needs to monitor operations effectively,” state auditors wrote. The report also found that the district treasurer continues to perform incompatible financial duties without sufficient oversight, the Board of Fire Commissioners has not conducted annual audits of the treasurer’s records, and required annual financial reports remain years overdue.
As a result, auditors concluded that “errors, irregularities, unrecorded transactions and reporting deficiencies could occur and remain undetected, reducing transparency and accountability over District finances.”
The Tompkins Fire District provides fire protection and emergency services to the town of Tompkins in Delaware County. It is governed by a five-member elected Board of Fire Commissioners, while a board-appointed treasurer serves as the district’s chief fiscal officer.
The original 2023 audit found that the board failed to establish adequate oversight of the treasurer, who was responsible for receiving and disbursing funds, signing checks and maintaining the accounting records. Auditors also found the board had not annually audited the treasurer’s records or approved all claims before payment.
Among the more significant discoveries in the original audit were two certificates of deposit totaling $75,789 that had not been recorded in the district’s accounting records. Those accounts had existed since at least 2014 and had automatically renewed each year.
The latest review found the district has corrected some deficiencies.
Auditors determined the board now audits and approves claims before payment, reviewing all 22 claims totaling $54,101 sampled from October and November 2025. Monthly bank reconciliations are also now being prepared by the treasurer.
However, many of the report’s central concerns remain unresolved.
Although commissioners told auditors they regularly review bank statements, canceled checks and reconciliations, the reviews are not documented through signatures or meeting minutes.
“Without a documented review each month,” the report states, “the Board cannot assure taxpayers that it is providing proper oversight over the Treasurer’s duties.”
The comptroller’s office also found the board still has not conducted the annual audit of the treasurer’s records required under state law.
According to the report, board members acknowledged they had not performed the audits because they did not know how. State auditors directed officials to the comptroller’s guidance publication, Internal Audit for Fire Districts, which outlines procedures for conducting such reviews.
The district also remains years behind in filing its Annual Financial Reports with the state.
At the time of the follow-up review, financial reports for 2021 through 2025 had not been filed.
District officials attributed much of the delay to a computer hardware failure in May 2024 that they said resulted in the loss of financial data while the treasurer was preparing overdue reports. Officials told auditors attempts to recover the information were unsuccessful and a replacement computer was not purchased until June 2025.
The treasurer told auditors he expects to complete and file all delinquent reports by June 2026 and has been working with the comptroller’s office for technical assistance.
Auditors acknowledged those efforts but concluded the board should have taken a more active role in ensuring the treasurer had the equipment necessary to perform his duties.
“Until the District’s delinquent Annual Financial Reports are filed,” the report states, “the ability of interested parties, including the Board, OSC and the public, to assess the District’s financial operations is diminished.”
Financial reporting deficiencies also continue to limit the board’s ability to monitor spending.
Because the district’s accounting records remain incomplete, the treasurer has been unable to prepare monthly budget-to-actual reports, leaving commissioners without current information on revenues and expenditures.
Without those reports, auditors warned, the board faces an increased risk of overspending its budget.
The review also identified discrepancies between approved claims and the amounts recorded in board meeting minutes during November 2025. Commissioners were unable to explain why the inconsistencies were not detected.
Despite those shortcomings, auditors recognized several improvements made since the original review.
The board now consistently approves claims before payment, and claim vouchers include supporting invoices, receipts and commissioner signatures. The treasurer also prepares monthly bank reconciliations for district accounts.
Still, the comptroller’s office concluded the district has more work ahead before it achieves the level of financial oversight recommended in the original audit.
Until the remaining recommendations are implemented, auditors warned, the district remains vulnerable to accounting errors, weak internal controls and reduced public accountability over taxpayer funds.
To read the report in its entirety click here.
