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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Orient Fire District – Cash Reserves and Credit Cards (2015M-319)


Released: March 4, 2016 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to assess the District’s controls over cash investments and credit card expenditures for the period January 1, 2014 through February 28, 2015.

Background

The Orient Fire District is a district corporation of the State, distinct and separate from the Town of Southold, Suffolk County, in which it is located. The District, which serves approximately 900 residents, is governed by an elected five-member Board of Fire Commissioners. Budgeted appropriations for 2015 were $669,295.

Key Findings

  • The Board did not limit depositories to banks and trusts, as required by statute.
  • The Treasurer paid credit card claims prior to Board approval.
  • The Board did not ensure that travel was authorized in advance.

Key Recommendations

  • Amend the investment policy, close any improper accounts and ensure that all funds are deposited and invested as authorized by statute.
  • Ensure that all credit card claims are properly audited prior to payment.
  • Ensure that all travel is preapproved by the Board.

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