Determine whether the Andes Joint Fire District (District) officials established adequate controls over cash receipts and disbursements.
The Board of Fire Commissioners (Board) did not establish adequate controls over cash receipts and disbursements.
The Board did not:
- Segregate duties or provide additional oversight over receipts and disbursements to ensure the Treasurer recorded all transactions accurately and timely.
- Comply with New York State Town Law (Town Law) Section 176. Thirty debit card purchases totaling $4,680 were not audited and approved before payment.
- Have adequate supporting documentation for seven disbursements totaling $1,194 and evidence it audited claims totaling $15,632.
- Implement compensating controls to better monitor the Treasurer’s duties.
- Discontinue the use of debit cards.
- Ensure the Board audits and approves claims that contain adequate supporting documentation before payment, except as otherwise provided by Town Law.
Officials generally agreed with our recommendations and indicated they planned to initiate corrective action.