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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Hughsonville Fire District – Internal Controls Over Cash Disbursements (2014M-159)


Released: August 8, 2014 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to examine the controls over cash disbursements for the period January 1, 2013 through January 13, 2014.

Background

The Hughsonville Fire District is a district corporation of the State, distinct and separate from the Town of Wappinger in Dutchess County. The District, which is governed by an elected five-member Board of Fire Commissioners, provides fire protection to approximately 9,000 residents. Budgeted appropriations for 2013 totaled $808,793.

Key Findings

  • The Board did not perform a proper audit of vouchers prior to payment or ensure that adequate supporting documentation was attached.
  • The Board has not developed procedures to ensure that officers and employees comply with the District’s procurement policy.

Key Recommendations

  • Ensure that all disbursements are properly supported with appropriate documentation and that vouchers comply with the District’s procurement, credit card and food and beverage policies prior to payment.
  • Establish procedures to obtain the required number of quotations for purchases.

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