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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Report Highlights

Locust Valley Fire District - Conference and Travel Expenditures (2018M-56)

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

Audit Objective

Determine whether conference and travel expenditures were authorized and adequately supported.

Key Findings

  • Conference and travel expenditures totaling $8,396 were not authorized in advance by the Board, as required by District policy.
  • Nineteen conference and travel expenditure claims, totaling $5,080, did not contain proof that the member or employee attended the conference or training.
  • The District reimbursed travelers a total of $244 for mileage and parking that were not supported by the claims documentation.

Key Recommendations

  • Ensure that conference and travel expenditures are in compliance with the District’s travel policy.
  • Consider revising the District’s travel policy to require members and employees to submit proof of attending and/or completing the conference or training.

District officials agreed with our recommendations and indicated they plan to initiate corrective action.

Background

The Locust Valley Fire District (District) is a district corporation of the State, distinct and separate from the Town of Oyster Bay in Nassau County. The District provides fire protection and emergency services to approximately 7,500 residents over nine square miles.

An elected five-member Board of Fire Commissioners (Board) governs the District and is responsible for overall financial management. The Board appoints a Treasurer and a Secretary. The Treasurer is the chief fiscal officer responsible for the receipt and custody of District funds. The Secretary is responsible for having custody of all District records, processing travel expenditures and recording the Board minutes.

Quick Facts
2017 Expenditures$2.2 million
Conference and Travel Expenditures During Audit Period$16,091
Active Members87

Audit Period

January 1, 2016 – October 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