DiNapoli's Office Completes Audit of the West Seneca Fire District #2
New York State Comptroller Thomas P. DiNapoli today announced his office completed the audit: West Seneca Fire District #2 –Internal Controls Over Financial Records and Reports and Procurement
“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. The West Seneca Fire District #2 has a procurement process that does not encourage competition. Without competition, there is no way to assure taxpayers that they are getting goods and services at the lowest price possible or that the purchases were not influenced by favoritism, fraud or corruption. The district must do better.”
DiNapoli’s auditors found that during the audit period, the district had three different treasurers. This significant turnover, combined with the board’s lack of adequate guidance and training for the treasurers, created an environment where the accounting system and financial controls were virtually non-existent.
Auditors from DiNapoli’s office also found that the treasurers did not maintain appropriate records and failed to prepare and provide regular monthly financial reports to the board. The treasurers used a check register to record activity. However, not all disbursements were recorded, revenues were recorded sporadically and there was no running cash balance. Because there was no accounting system, bank reconciliations were not performed and monthly reports could not be provided to the board.
In addition, DiNapoli’s auditors determined that the district’s deficient procurement process had contributed to board members consistently selecting their relatives as service providers. Furthermore, district officials could not demonstrate that the services were acquired in a cost effective manner.
Click here for a full copy of the audit.
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