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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Huntington Manor Fire District – Cash Disbursements (2014M-108)


Released: June 13, 2014 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to examine the Board’s oversight of the District’s cash disbursements process for the period of January 1 through December 31, 2013.

Background

The Huntington Manor Fire District is located in the Town of Huntington is Suffolk County. The District is a district corporation of the State, distinct and separate from the Town, and is governed by an elected five-member Board of Fire Commissioners. The District’s operating expenditures for the audit period totaled approximately $6.7 million.

Key Findings

  • A majority of the Board does not audit claims prior to payment.
  • The Secretary signs checks with the Treasurer’s signature stamp without being supervised by the Treasurer.
  • In the Treasurer’s absence, the Secretary performs all claims payment duties without supervision.

Key Recommendations

  • Audit all claims before they are paid.
  • The Treasurer should maintain control of her signature stamp.
  • Segregate the Secretary’s claims payment duties.

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