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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Report Highlights

Baldwin Fire District - Credit Card and Travel Expenditures (2018M-27)

Released: June 8, 2018 -- [read complete report - pdf]

Audit Objective

Determine whether Determine whether the Board ensured that credit card and travel expenditures were adequately supported and for legitimate District purposes.

Key Findings

  • Of the 279 credit card purchases made during our audit period, 80 totaling $16,909 did not have adequate supporting documentation attached to the claims.
  • Two commissioners purchased vacation packages, for a conference in Florida, totaling $5,982 and charged an additional $1,095 for meals even though they received meal per diem allowances prior to the trip.

Key Recommendations

  • Ensure that credit card charges are adequately supported and necessary.
  • Seek reimbursement for all unnecessary meal expenditures and all personal expenses.
  • Ensure that meals are not charged to District credit cards for individuals who receive per diem meal allowances.

District officials generally agreed with our recommendations and indicated they have taken, or plan to take, corrective action.

Background

The Baldwin Fire District (District) is located in the Town of Hempstead in Nassau County. The District is governed by an elected five-member Board of Fire Commissioners (Board) who are responsible for the District’s overall financial management and safeguarding its resources.

The Board appoints a Treasurer who acts as the chief fiscal officer and is responsible for the receipt and custody of District funds. The Treasurer also serves as the District Secretary. The District employs an administrator who manages the day-to-day operations.

The District’s budget is funded primarily by real property taxes.

Quick Facts
2017 Budgeted Appropriations$4.8 million
Credit Card Purchases During Audit Period$71,698
Travel Expenditures Included in Credit Card Purchases$50,840

Audit Period

January 01, 2016 - March 31, 2017


Local Government and School Accountability Contact Information:

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