Purpose of Audit

The purpose of our audit was to examine the Department’s recordkeeping system for its Length of Service Awards Program (LOSAP) for the period January 1, 2015 through December 31, 2015.

Background

The Latham Fire Department provides fire protection services for portions of the Town of Colonie in Albany County. The Department, which was incorporated in 1910, is governed by an elected five-member Executive Committee. Budgeted appropriations for 2016 total approximately $1.2 million.

Key Findings

• The Department did not maintain an adequate recordkeeping system for the LOSAP attendance records and has not established procedures to ensure the information is organized and accurately recorded.
• The Committee did not establish an organized recordkeeping system to maintain LOSAP activity records or procedures to ensure the activities are accurately recorded.

Key Recommendations

• Establish an adequate recordkeeping system for the LOSAP attendance records to ensure the information is better organized and accurately recorded.
• Ensure the information entered in the computer program is compared to the supporting documentation to verify accuracy.