Purpose of Audit

The purpose of our audit was to determine if the Uniondale Fire District Board of Commissioners developed an adequate control environment to protect taxpayer assets during the period of January 1, 2011 through September 30, 2012.

Background

The Uniondale Fire District is located in the Town of Hempstead, in Nassau County. The District is governed by an elected five-member Board of Fire Commissioners and has 12 full-time employees and 126 volunteer members. The District’s budget for 2012 was $4.1 million.

Key Findings

• The Board’s current firehouse hall rental policy and procedures are inadequate, and it did not comply with the provisions in the existing policy. The Board did not review and/or approve, monitor, or control the firehouse hall rental process.
• The Board did not exercise appropriate oversight or establish sound policies and procedures related to credit cards.
• The District’s capital asset policy does not provide adequate guidance regarding appropriate inventory recordkeeping, or vehicle and equipment usage and disposal.

Key Recommendations

• Evaluate the District’s current hall rental policy to ensure that it contains specific rules for rental approval, recordkeeping and custody of monies.
• Update the District’s credit card use policy to ensure that it provides guidance regarding the types of specific documentation required to support the reasons or purposes of the purchases, acceptable credit limits, monitoring controls to ensure compliance with the policy, and penalties for violating the policy.
• Develop written policies that include specific procedures for maintaining adequate records, purchasing, disposing of, and maintaining custody of District assets for vehicles and equipment.