An audit by the New York State comptroller's office has raised questions about financial controls used by the Town of Owego Fire District.

A report issued by Comptroller Thomas DiNapoli noted the Board of Fire Commissioners did not conduct required audits of transactions before payments were made.

The state audit indicated the board could not be sure that the amounts being paid for goods were appropriate.

The review also concluded the fire commissioners did not set up procedures to be sure that fuel that was purchased was used only for district purposes.

The audit revealed fire district officials could not account for more than 25 percent of the gasoline and diesel fuel delivered during the period examined.

A response by the fire district indicated commissioners were taking steps to more carefully monitor purchases and track fuel inventories.