10/21/2026
In light of this audit being completed and published, we want to make sure we continue to maintain transparency within our community, at the Company level too.
Please note that the Big Indian-Oliverea Fire COMPANY is NOT the same as the District, and this is the first time most of us are seeing this as well.
Big Indian-Oliverea Fire District – Board Oversight Audit (2026M-28)
A board of fire commissioners, responsible for managing and controlling a fire district’s financial operations, must provide adequate oversight of financial operations to ensure public funds are managed with accountability, transparency and integrity. This critical function can help maintain public trust, ensure legal compliance, and protect public resources from mismanagement, waste and fraud.
The Big Indian-Oliverea Fire District’s budgeted appropriations for fiscal year 2024 totaled approximately $123,000, and the general and capital reserve fund balances totaled approximately $780,000 as of December 31, 2024. The District Treasurer (Treasurer) paid 60 claims totaling $96,742 during the audit period. The District had 16 LOSAP participants in 2024.
The Board did not provide adequate oversight of the District’s financial operations. As a result, the Board hindered its ability to make informed financial decisions and cannot ensure taxpayers and other interested parties that the District’s financial activities are adequately reported and accounted for and that funds are used in the most fiscally responsible manner. Deficiencies were identified in the Board’s policies, budgeting practices, claims auditing, Length of Service Award Program (LOSAP) administration, AFR filings, and compliance with training requirements.
Details of audit can be read here: https://www.osc.ny.gov/local-government/audits/fire-district/2026/09/25/big-indian-oliverea-fire-district-board-oversight-2026m-28?utm_medium=email&utm_source=govdelivery