Determine whether the Board:
- Effectively managed financial operations.
- Ensured that ambulance services were provided in accordance with applicable laws.
- The Board has accumulated excessive fund balances in four operating funds. From 2013 through 2017, unrestricted fund balances increased by nearly 100 to 200 percent.
- The Board has not adequately segregated cash disbursement duties or implemented compensating controls.
- The Board allowed a third-party ambulance company to retain and use all fees collected for ambulance services, which is not authorized by law.1
- Develop and adopt budgets with realistic estimates of revenues and expenditures based on historical trends or other known factors.
- Ensure compensating controls are implemented to address the lack of segregation of duties within the disbursement process.
- Ensure that all ambulance service fees collected are remitted to the Town.
Town officials agreed with our recommendations and have initiated or indicated they planned to initiate corrective action.
1 New York State General Municipal Law, Section 122-b