Purpose of Audit

The purpose of our audit was to determine whether the Board adopted reasonable budgets for the period January 1, 2012 through June 30, 2015.

Background

The Port Washington Fire Department is located in Nassau County and contracts with the Town of North Hempstead and the Villages of Baxter Estates, Flower Hill, Manorhaven, Plandome Manor, Port Washington North and Sands Point to provide fire protection services. The Department, which consists of four companies with approximately 300 active members, is governed by a five-member Board of Directors. Expenditures for 2014 totaled approximately $3.9 million.

Key Finding

• The Department underestimated expenditures in its budgets for the years 2012-14.

Key Recommendation

• Develop and adopt structurally balanced budgets that include realistic estimates of expenditures.