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NYS Comptroller


Audits of Local Governments and School Districts

Gardiner Fire District – Length of Service Award Program (2013M-265)

Released: March 7, 2014 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to examine the District’s controls over its Length of Service Award Program (LOSAP) for the period January 1, 2012 through January 29, 2013.


The Gardiner Fire District is located in the Town of Gardiner in Ulster County. The District is governed by an elected five-member Board of Fire Commissioners. The District’s 2013 budget appropriations totaled approximately $367,000.

Key Findings

  • The District’s LOSAP Point System is inconsistent with General Municipal Law. The Board did not implement standards and procedures to ensure that complete and accurate records of its members’ activities performed in accordance with the District’s Point System were prepared.
  • Officials granted points for completion of training courses without any record of completion. Only eight of 23 courses were properly supported with certificates of completion.
  • District officials did not obtain an annual independent audit of the LOSAP as required.

Key Recommendations

  • Amend the Point System to ensure it is consistent with GML and implement standards and procedures to ensure that points are accurately awarded and recorded.
  • Ensure that all points earned throughout the program year are adequately tracked, accurately recorded and periodically reviewed and reconciled.
  • Engage an independent accountant to audit the LOSAP and report within 270 days of the program year-end.

Local Government and School Accountability Contact Information:

Phone: (518) 474-4037; Email:
Address: Office of the State Comptroller, Division of Local Government and School Accountability
110 State Street, 12th Floor; Albany, NY 12236