Audits of Local Governments and School Districts
East Islip Fire District – Internal Controls Over Cash Disbursements (2012M-196)
Released: November 23, 2012 -- [read complete report - pdf]
Purpose of Audit
The purpose of our audit was to examine the internal controls over the District's financial operations for the period January 1, 2011, to July 31, 2012.
Background
The District is a district corporation of the State, located in the Town of Islip in Suffolk County. The Board of Fire Commissioners comprises five elected members and is responsible for the District's overall financial management. The District's general fund budgeted expenditures totaled approximately $2,415,400 for the 2012 fiscal year.
Key Finding
- Generally, we found that the disbursement activity was properly recorded and supported with appropriate documentation, and that claims appeared to be for valid District purposes. Our examination revealed only minor exceptions, which we discussed with District officials.
Key Recommendation
- There are no recommendations for this report.
Local Government and School Accountability Contact Information:
Phone: (518) 474-4037; Email: localgov@osc.state.ny.us
Address: Office of the State Comptroller, Division of Local Government and School Accountability
110 State Street, 12th Floor; Albany, NY 12236