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NYS Comptroller


Audits of Local Governments and School Districts

Report Highlights

New Hyde Park Fire District - Payroll (2018M-165)

Released: October 26, 2018 -- [read complete report - pdf]

Audit Objective

Determine whether District officials implemented a system to ensure that payroll was properly segregated and that payroll time was properly authorized and recorded.

Key Findings

  • Direct supervisors did not review or approve 244 of 309 timecards (79 percent) totaling $171,092.
  • The Secretary did not document the reasons for adjustments of 151 of 158 payroll hours (96 percent) totaling $4,451.
  • Commissioners or direct supervisors did not approve 178.25 of 196 overtime or doubletime hours (91 percent) totaling $7,833.

Key Recommendations

  • Certify payrolls before payroll checks are distributed.
  • Ensure timecards for all employees are reviewed and approved by their direct supervisors.
  • Ensure Commissioners and direct supervisors document their pre-approval for overtime and double-time hours worked.

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


The New Hyde Park Fire District (District) is located in the Towns of North Hempstead and Hempstead. The District is a distinct corporation of the State, distinct and separate from the Towns in which it is located.

The Board of Fire Commissioners (Board) consists of five elected members and is responsible for the District’s overall financial management. Board responsibilities include approving the annual operating budget, adopting policies and certifying payrolls. The appointed District Secretary (Secretary) is responsible for recording Board minutes and processing payroll.

Quick Facts
2016 Revenues$4.3 million
2017 Appropriations$4.2 million
2017 Budgeted Salaries$693,000
Full and Part Time Employees26

Audit Period

January 1, 2016 – September 30, 2017

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