Purpose of Audit

The purpose of our audit was to examine the District’s claims processing for the period January 1, 2013 through June 24, 2014.

Background

The West Nyack Fire District is a district corporation of the State and provides fire protection services to portions of the Town of Clarkstown. The District is governed by an elected five-member Board of Fire Commissioners. General fund appropriations for the 2014 fiscal year total $800,500.

Key Findings

• District officials approved payment of claims that did not comply with District policy.
• More than 60 percent of credit card transactions reviewed did not have documentation to support purchases made.
• Expense reports for travel advances did not match the receipts that were submitted.
• Reimbursements for personal cell phones were made without the required cell phone bills.

Key Recommendations

• Audit all claims and ensure that each claim includes an itemized invoice with enough detail to indicate that the claim was an actual and necessary District expense.
• Ensure that the District’s credit card policy is enforced.
• Comply with the District’s policy of not issuing travel advances and approve only those travel expenditures that follow the District’s standard operating procedures.
• Require supporting documentation for cell phone reimbursements.