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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

West Webster Fire District – Internal Controls Over Financial Operations (2012M-211)


Released: December 21, 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, 2010, to April 30, 2012.

Background

The District is a district corporation of the State, distinct and separate from the Towns of Webster and Penfield and the County of Monroe in which it is located. The Board of Fire Commissioners consists of five elected members and is responsible for the District’s overall financial management. The District’s general fund budget totaled $2.3 million for the 2012 fiscal year.

Key Finding

  • Although the District’s adopted procurement policy contains specific guidelines for procuring goods and services, we found there are no procedures in place to ensure that District officers and employees comply with the policy. We examined a randomly selected sample of 30 paid claims totaling $203,650 that required either competitive bids or quotes. We found that 19 (63 percent) of the 30 claims totaling $39,600 lacked the documentation required by the procurement policy to demonstrate competition had been solicited or was not required.

Key Recommendations

  • Establish procedures to ensure that officers and employees procure goods and services in compliance with their procurement policy.
  • Ensure claims include evidence of compliance with the procurement policy before approving them for payment.

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