Bay Shore Fire District – Time and Attendance Records (2017M-264)

Issued Date
February 09, 2018

Purpose of Audit

The purpose of our audit was to determine whether District officials maintained adequate time records to ensure employees received the pay and accrued leave to which they were entitled for the period January 1, 2016 through June 30, 2017.


The Bay Shore Fire District is a district corporation of the State, distinct and separate from the Town of Islip in Suffolk County and provides approximately 13,500 residents with fire protection and emergency services. The District is governed by an elected five-member Board of Fire Commissioners. For 2017, budgeted appropriations totaled $3.9 million.

Key Finding

  • District officials did not use a formal timekeeping system, instead they relied on the District Manager’s observations of employees’ time worked.

Key Recommendations

  • Develop and implement comprehensive written procedures for time and attendance.
  • Require that all employees complete a time reporting record or time sheet and that all time sheets or timecards are reviewed and signed by employees, their respective supervisors and the District Manager before payroll processing.