Purpose of Audit

The purpose of our audit was to examine the Board’s oversight of the District’s cash disbursements process for the period of January 1 through December 31, 2013.

Background

The Huntington Manor Fire District is located in the Town of Huntington is Suffolk County. The District is a district corporation of the State, distinct and separate from the Town, and is governed by an elected five-member Board of Fire Commissioners. The District’s operating expenditures for the audit period totaled approximately $6.7 million.

Key Findings

• A majority of the Board does not audit claims prior to payment.
• The Secretary signs checks with the Treasurer’s signature stamp without being supervised by the Treasurer.
• In the Treasurer’s absence, the Secretary performs all claims payment duties without supervision.

Key Recommendations

• Audit all claims before they are paid.
• The Treasurer should maintain control of her signature stamp.
• Segregate the Secretary’s claims payment duties.