Purpose of Audit
The purpose of our audit was to determine whether the Board of Fire Commissioners ensured that disbursements were properly processed for the period January 1, 2015 through September 30, 2016.
The Mastic Beach Fire District is a district corporation of the State, distinct and separate from the Town of Brookhaven in Suffolk County. The District is governed by an elected five-member Board of Fire Commissioners. Budgeted appropriations for 2017 total approximately $1.4 million.
- The Treasurer inappropriately disbursed 84 checks totaling $394,037 prior to the Board resolution authorizing payment.
- The Treasurer does not provide the Board with a warrant, abstract or a list of checks.
- Compare all vouchers with a list of checks to be approved for audit and approval before payment and include a detailed resolution of such audit and approval in the Board minutes.
- Prepare an abstract or list of checks to present to the Board, along with vouchers, for audit and approval.