Determine whether the Board of Fire Commissioners (Board) of the Danby Fire District (District) adequately audited claims to ensure purchases had supporting documentation and were proper District expenditures.
The Board did not adequately audit claims and it authorized some unallowable claims to be paid prior to audit. The District:
- Made 14 disbursements totaling more than $9,200 that could not be paid prior to Board approval.
- Did not follow its credit card usage policy requiring supporting charge slips for four credit card purchases totaling almost $1,000.
- Only authorize the Treasurer to prepay those expenditures allowed by Town Law prior to Board audit and approval.
- Ensure all purchases have proper supporting documentation, including credit card charge slips.
District officials agreed with our recommendations and indicated they will take corrective action.