Seaford Fire District – Length of Service Award Program (2014M-319)

Issued Date
January 21, 2015

Purpose of Audit

The purpose of our audit was to examine the District’s controls over its Length of Service Award Program (LOSAP) for the period January 1, 2013 through March 31, 2014.


The Seaford Fire District is a district corporation of the State, distinct and separate from the Town of Hempstead, Nassau County, in which it is located. The District is governed by an elected five-member Board of Fire Commissioners. The operating budget for 2014 was approximately $1.8 million, and the District’s contribution for the 2013 LOSAP program year was $113,300.

Key Findings

  • The District’s LOSAP point system is not consistent with New York State General Municipal Law (GML).
  • District officials did not implement standards and procedures to ensure that the records maintained for activities performed under the point system were accurate and complete.

Key Recommendations

  • Review and amend the District’s point system to ensure it is consistent with GML.
  • Ensure that the point system is applied in a manner consistent with GML and that points earned are adequately recorded and periodically reviewed and reconciled.