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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Rush Fire District – Internal Controls Over Financial Operations (2013M-255)


Released: November 15, 2013 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to determine whether the Board provided proper oversight of District operations for the period January 1, 2012, through August 27, 2013.

Background

The Rush Fire District, located in Monroe County, is a district corporation of the State, distinct and separate from the Town of Rush. The Board of Fire Commissioners comprises five elected members and is responsible for the District’s overall financial management. The District’s general fund budget totaled $329,600 for the 2013 fiscal year.

Key Findings

  • The Board-adopted credit card policy authorizes issuing credit cards to certain District officials. The policy states that each credit card purchase is limited to $2,500 and must be documented by submitting a receipt which specifies the purchase date, amount, location, reason, item description, and the purchaser’s name. However, this policy does not require bonding insurance for all individuals who are issued District credit cards. We found that the only individual bonded was the Treasurer.
  • We found that District officials made 26 credit card purchases totaling $1,609 that did not include all the supporting documentation required by the District’s credit card policy. Additionally, 19 credit card purchases totaling $11,635 circumvented the District’s procurement policy that required documentation for solicited quotes.

Key Recommendations

  • Amend the credit card policy to require the provision of bonding insurance for any Board member, official or employee responsible for using credit cards.
  • Ensure that all credit card transactions are adequately supported and that District policies are complied with.

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