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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts


Ballston Lake Fire District – Length of Service Awards Program Service Credit (2016M-379)


Released: March 17, 2017 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to determine whether District officials properly awarded firefighters Length of Service Awards Program (LOSAP) service credit for the period January 1, 2015 through July 31, 2016.

Background

The Ballston Lake Fire District is a district corporation of the State, distinct and separate from the Town of Ballston, in Saratoga County. The District is governed by an elected five-member Board of Fire Commissioners. Budgeted appropriations for 2015 were approximately $184,000.

Key Findings

  • In 2015 three firefighters received one year of service credit and a defined contribution of $700 each to which they were not entitled.
  • LOSAP points were not awarded in accordance with District policy, and the District did not award points for participation in miscellaneous activities in accordance with General Municipal Law.

Key Recommendations

  • Correct the service credit records of the three firefighters who inappropriately received one year of service credit in 2015 and contact the District’s attorney and Administrator to recover the associated $2,100 of defined contributions.
  • Award points in accordance with the District’s point system and ensure that the District’s point system is consistent with statutory requirements.

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