Purpose of Audit

The purpose of our audit was to assess the District’s monitoring and safeguarding of fuel inventory and to assess its cash disbursement process for the period January 1, 2013 through June 30, 2014.

Background

The North Patchogue Fire District is located in the Town of Brookhaven, Suffolk County, and is a district corporation of the State, distinct and separate from the Town. The District, which is governed by an elected five-member Board of Fire Commissioners, provides fire protection and emergency rescue services to approximately 18,000 residents. Budgeted appropriations for 2014 totaled approximately $4.1 million.

Key Findings

• District officials did not purchase fuel in the most economical manner.
• The District did not ensure compliance with its vehicle use policy.
• The Board has not established a thorough claims audit process and did not ensure that the Treasurer disbursed money only after Board resolutions.

Key Recommendations

• Solicit competitive bids or use available State and county contracts for the purchase of gasoline and diesel fuel.
• Enforce and monitor compliance with the Board-adopted vehicle use policy.
• Ensure that the majority of Board members conduct a deliberate, thorough and timely audit of all claims before the Treasurer makes payment.