DiNapoli's Office Completes Local Government Audits
State Comptroller Thomas P. DiNapoli today announced his office completed the following audit: West Sayville-Oakdale Fire District – Internal Controls Over Credit Cards and Vehicle Fuel (Suffolk County).
“My office’s audits of local governments improve their financial management practices,” DiNapoli said. “These audits are tools for local officials to make sure proper policies and procedures are in place to protect taxpayer dollars and provide the best possible service these taxpayer dollars can deliver.”
West Sayville-Oakdale Fire District – Internal Controls Over Credit Cards and Vehicle Fuel
DiNapoli’s auditors found that internal controls over credit cards were not adequate or operating effectively. Although the board adopted a credit card policy for the issuance and use of general purpose credit cards and fuel credit cards, auditors noted that a general purpose credit card was issued to an unauthorized individual who used the card to make purchases totaling $319 over a two-month period. In addition, 16 general purpose credit card purchases totaling $1,974 and 35 fuel card purchases totaling $1,708 were not supported by invoices or receipts, as required. Finally, auditors found that the credit card policy does not include adequate procedures to monitor fuel card usage. District officials have established some controls over diesel fuel inventory. However, the board has not developed written policies that describe the rules that must be followed, the records that must be maintained, and the procedures that must be performed to achieve adequate safeguards for vehicle fuel.
If you have any questions or would like a comment from the Comptroller’s office regarding this audit, please call the Press Office at 518-474-4015 or email.