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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

East Brentwood Fire District – Control Environment and Expenditures (2015M-112)


Released: August 14, 2015 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to examine the District’s internal control environment and selected expenditures for the period January 1, 2013 through April 30, 2014.

Background

The East Brentwood Fire District is a district corporation of the State, distinct and separate from the Town of Islip, Suffolk County, in which it is located. The District is governed by an elected five-member Board of Fire Commissioners. It has one fire department which serves a one square mile area with approximately 1,200 homes and businesses. The District’s general fund expenditures for 2014 were approximately $1.1 million.

Key Findings

  • The Board did not implement the independent auditor’s recommendations.
  • The Secretary posted public election notices without ensuring they were complete and accurate.
  • Board meeting minutes did not include information related to pay raises.
  • The Chief and Assistant Chief never provided receipts nor did the Treasurer subsequently request supporting receipts to document how travel advances were spent.
  • Despite the Board not adopting a credit card policy, nor authorizing credit card usage, the District issued five credit cards: four to Commissioners plus one to the Treasurer.

Key Recommendations

  • Address audit recommendations provided by the independent auditor.
  • Review public notices for Commissioner elections prior to posting to ensure they are in compliance with Town Law.
  • Ensure that all employees and officers are made aware of the criteria for receiving pay raises and employees that receive raises are documented in the Board minutes along with the amounts of the raises.
  • Update the travel policy to include specific allowable lodging and meal rates and communicate it to District personnel.
  • Adopt a comprehensive credit card policy and communicate it to District personnel.

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