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PA Department of the Auditor General

Published December 31, 2025

About This Audit

The compliance audit of the Cooperstown Volunteer Fire Department Relief Association for the period January 1, 2023, to December 31, 2024, was conducted under relevant Pennsylvania state laws, focusing on corrective actions from the previous audit and adherence to state laws and procedures. The audit confirmed that the association appropriately addressed previous findings and generally complied with legal requirements related to state aid receipt and fund expenditure. However, it identified two significant issues: the association’s bylaws were outdated and needed revision to align with the VFRA Act, and there was a failure to conduct an annual physical inventory of equipment. The report recommends updating the bylaws and instituting a documented annual equipment inventory. Management agreed to take corrective action. This is an automated summary. Please rely on the contents included in the released audit report.

Pennsylvania Department
of the Auditor General