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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Plattekill #1 Fire District – Internal Controls Over Financial Operations (2014M-282)


Released: January 9, 2015 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to determine if District officials provided adequate oversight of the District’s financial operations for the period January 1, 2013 through January 14, 2014.

Background

The District is a district corporation of the State, distinct and separate from the Town of Plattekill, Ulster County and the Town of Newburgh, Orange County. The District, which is governed by an elected five-member Board of Fire Commissioners, provides fire protection and rescue services to all of the Town of Plattekill and a portion of the Town of Newburgh. Budgeted appropriations for 2014 totaled approximately $780,000.

Key Findings

  • The Treasurer did not issue press-numbered duplicate receipts, did not record the dates on which moneys were received, did not perform bank reconciliations for the first nine months of 2013 and submitted inaccurate and late monthly reports to the Board.
  • The Board did not perform a thorough audit of vouchers and did not ensure that all claims were permissible District expenses.
  • The District did not select all professional service providers through a competitive process and did not have written contracts with all providers.
  • The Board Chair had a prohibited interest in a contract between the District and a store which the Chair owns.

Key Recommendations

  • Issue press-numbered duplicate receipts for moneys received by the District, maintain detailed records of when funds are received, perform timely and accurate bank reconciliations and present accurate and timely financial reports to the Board.
  • Conduct a proper audit of claims.
  • Ensure adherence to the procurement policy’s provisions for obtaining quotations and proposals and enter into written contractual agreements with professional service providers.
  • Establish and implement controls to ensure that the District does not enter into contracts in which an officer or employee has a prohibited interest.

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