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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts


Franklin Square and Munson Fire District – Non-Firefighting Vehicles (2017M-20)


Released: April 28, 2017 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to examine the District’s internal controls over use of its non-firefighting vehicles for the period January 1, 2015 through August 31, 2016.

Background

The Franklin Square and Munson Fire District is a district corporation of the State, distinct and separate from the hamlet of Franklin Square, Nassau County, in which it is located. The District is governed by an elected five-member Board of Fire Commissioners. General fund budgeted appropriations for 2016 totaled approximately $2.5 million.

Key Findings

  • The Board did not appropriately document and monitor use of the District’s non-firefighting vehicles or ensure that they were used primarily for actual and necessary District purposes in an efficient and economical manner.
  • Although the non-firefighting vehicles were purchased in mid-2015, no use was recorded for either vehicle in the vehicle use log until May 2016.

Key Recommendations

  • Determine whether the non-firefighting vehicles are necessary for District operations and perform a cost-benefit analysis to determine whether these vehicles are a cost-effective use of public funds.
  • Enforce the use of the vehicle use log by ensuring that the log is completely filled out each time a vehicle is used.

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