State Audit Finds Blue Point Fire District Taxes May Have Been Higher Than Necessary

A state audit of the Blue Point Fire District found that its Board of Fire Commissioners did not effectively manage fund balance and capital reserves, resulting in operating surpluses and property tax levies that auditors said may have been higher than necessary.

New York State Comptroller Thomas P. DiNapoli announced the audit among several local government audits on Aug. 11. The review covered the Blue Point Fire District’s finances from 2019 through 2024.

Auditors found the district accumulated $3.4 million in operating surpluses during that period.

According to the Comptroller’s Office, the district consistently overestimated expenditures. Budgeted appropriations totaled $5.2 million over the six years reviewed, while actual expenditures totaled about $4.2 million. The difference reached $374,641, or 47 percent, in 2024. The district’s property tax levy increased from $1.1 million in 2019 to $1.5 million in 2024.

Auditors also found the Board had not adopted a fund balance and reserve fund policy establishing appropriate funding levels or guidelines for using reserves. Between 2019 and 2024, officials transferred $2.4 million into four capital reserve funds, about $600,000 more than originally budgeted.

The audit made five recommendations. District officials agreed with the recommendations while disputing some aspects of the report. The Board is required to prepare a corrective action plan addressing the findings within 90 days.

Residents can read the complete Blue Point Fire District audit.