A recent audit by the New York State Comptroller’s Office found that one local fire company’s officials failed to properly record, report, and safeguard fundraising collections, increasing the risk that funds could be lost or stolen without detection.
The audit reviewed fundraising activities of the Middlesex Hose Department between January 1, 2024, and December 16, 2025, while also extending back to January 1, 2022, to examine federal tax filings. During the period reviewed, the company’s current and former treasurers handled fundraising collections totaling $108,893.
According to auditors, company officials did not maintain adequate oversight of fundraising activities, leaving the executive committee without reliable information needed to monitor collections and financial reporting.
The audit found that treasurers failed to maintain sufficient supporting documentation for fundraising events and did not issue receipts or tickets for any fundraising activities. Auditors also determined that bank reconciliations were not prepared and that required IRS Form 990 filings for 2022, 2023, and 2024 were not submitted on time.
In addition, auditors found that company members did not use tickets or other tracking methods to document the number of roast beef dinners sold during fundraising events. The report also noted that treasurers failed to maintain monthly fundraising reports or document those reports in meeting minutes.
As a result, auditors said company officials could not verify that all fundraising proceeds were properly accounted for and deposited.
The Comptroller’s Office issued six recommendations aimed at strengthening the company’s recordkeeping, reporting, and oversight practices. According to the report, company officials disagreed with portions of the findings and recommendations but indicated they have already begun taking corrective action.
The audit encourages the executive committee to develop a written corrective action plan addressing the recommendations and submit it to the Comptroller’s Office within 90 days. Officials are also encouraged to make the plan available for public review.
