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NYS Comptroller


Audits of Local Governments and School Districts

Nesconset Fire District – Length of Service Awards Program (2014M-317)

Released: December 24, 2014 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to determine if employees properly earned length of service award program (LOSAP) credit for the period January 1, 2013 through July 31, 2014.


The Nesconset Fire District is a district corporation of the State, distinct and separate from the Town of Smithtown and Suffolk County in which it is located. The District is governed by an elected five-member Board of Fire Commissioners. The District’s operating budget for 2014 is approximately $2.6 million.

Key Finding

  • The District did not prevent employees serving as volunteer firefighters from earning LOSAP points for responding to calls during their regularly scheduled work hours.

Key Recommendation

  • Implement standards and procedures to ensure that points are not awarded to employees who serve as volunteer firefighters for calls and other activities attended during their normally scheduled work hours.

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