Purpose of Audit

The purpose of our audit was to examine the District’s internal controls over payroll for the period January 1, 2012, through December 31, 2012.

Background

The Wantagh Fire District is a district corporation of the State, distinct and separate from the Town of Hempstead and Nassau County in which it is located. An elected five-member Board of Fire Commissioners governs the District. The District’s 2012 expenditures were approximately $6.1 million.

Key Finding

• Internal controls over payroll ensured that the District employees were paid only approved salaries and wages. However, although the Board adopted a leave accrual policy, District officials did not enforce the policy’s maximum accumulated leave limits. Four of the six employees’ leave balances we reviewed exceeded the policy’s maximum allowed limits. As a result, there is an increased risk that District employees could receive, use, or get paid for more leave than the amounts allowed in the District’s policy.

Key Recommendation

• Take immediate steps to correct employees maximum leave accruals based on the limits placed on accumulated leave balances as established by the District’s policy.