Audit Objective 

Determine whether the Main-Transit Fire Department (Department) banquet manager (manager) made proper disbursements that were adequately supported, reported and recorded and properly deposited and reported collections.

Key Findings 

The manager made proper and supported disbursements from January 1, 2022 through September 30, 2023.However, the manager’s duties were not segregated, and he did not maintain prenumbered contracts, prenumbered receipts or another suitable record to demonstrate amounts of collections due to the Department. Without adequate documentation and controls, the Office of the State Comptroller’s auditors and Department officials could not verify whether all the banquet hall rental revenues were accurately collected and deposited. The manager: 

• Booked all rentals, collected and deposited all rental fees, issued refunds and disbursed funds for all rental hall purchases and operating expenses.
• Calculated his own compensation and prepared and signed his compensation checks without a Board member or Department official confirming the payment was supported and accurate.
• Never publicly disclosed his involvement with the banquet hall or this conflict of interest as required by New York State General Municipal Law (GML) Section 209-ee.

Recommendations 

The audit report includes 10 recommendations that, if implemented, will improve the Department’s disbursement and collection practices. Department officials disagreed with certain aspects of our findings and recommendations, but indicated they have initiated corrective action. Appendix B includes our comments on issues raised in the Department’s response.