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PA Department of the Auditor General

Published December 31, 2025

About This Audit

A compliance audit of the Cooperstown Volunteer Fire Department Relief Association evaluated the period from January 1, 2023, to December 31, 2024, to ensure corrective actions from previous findings were addressed and compliance with state laws concerning state aid and fund expenditures. The audit found that the relief association effectively addressed past findings, complied with most regulations, but identified two issues: outdated bylaws not aligning with the VFRA Act and failure to conduct annual equipment inventories. Management acknowledged these issues and planned corrective measures. The relief association’s essential role is managing state funds for volunteer firefighters effectively, thus ensuring robust internal controls and compliance is critical to maintaining operations legally and ethically. The audit process highlighted the importance of up-to-date governance documents and accurate asset management to uphold accountability and efficiency, underscoring their responsibility to both firefighters and the funding body. This is an automated summary. Please rely on the contents included in the released audit report.

Pennsylvania Department
of the Auditor General