ROCHESTER, N.Y. — A recent state audit has exposed serious financial oversight shortcomings by the Caledonia Fire Department’s Board of Directors, highlighting ongoing issues that have left the department’s finances vulnerable and accountability lacking.
In May, the New York State Comptroller’s Office, led by Thomas DiNapoli, released a detailed audit investigating whether the Caledonia Fire Department’s board properly managed and supervised its financial operations. The findings were clear: the board failed to provide the necessary oversight to protect the department’s funds.
According to the audit, proper financial oversight requires maintaining thorough records, segregating duties to prevent misuse, and regularly reviewing financial reports to detect discrepancies. Unfortunately, the board fell short on all these counts.
Between January 1, 2023, and May 31, 2024, the department spent a total of $174,302. However, the audit revealed that 325 claims, totaling nearly $175,000, were paid without adequate documentation, approval, or review — leaving the department’s financial practices in question.
This is not the first time such issues have surfaced. A 2014 audit uncovered similar problems and recommended improvements. Yet, the recent audit confirms that those recommendations were never fully implemented, perpetuating the financial risks.
Further concerns include the board’s failure to ensure the Treasurer kept accurate records or regularly provided essential financial documents such as bank statements, canceled check images, and reconciliations. During the same period, deposits from hall rentals and fundraising efforts totaled almost $212,000 — funds that require strict oversight to protect.
The Comptroller’s Office urges the Caledonia Fire Department to establish clear financial policies and internal controls. These measures would help ensure that all transactions are properly approved, reviewed, and recorded, safeguarding the department’s resources. Additionally, the office recommends implementing a code of ethics and a conflict-of-interest policy to uphold transparency and trust within the department.
While Caledonia Fire Department serves communities in New York, the ripple effects of financial mismanagement like this have caught the attention of neighboring states, including Wyoming, where volunteer fire departments face similar challenges in maintaining public trust and effective governance.
News 8 has reached out to the Caledonia Fire Department for comment on the audit findings but has not yet received a response.
