Purpose of Audit

The purpose of our audit was to examine the District’s credit card and travel expenditures for the period January 1, 2015 through July 31, 2016.

Background

The Bethpage Fire District is a district corporation of the State, distinct and separate from the Town of Oyster Bay and Nassau County in which it is located. The District, which is governed by an elected five-member Board of Fire Commissioners, provides fire protection and emergency rescue services to over 7,800 homes. General fund appropriations for 2016 totaled approximately $4.6 million.

Key Findings

• Credit card charges totaling $8,029 were not properly supported, such as by itemized receipts.
• Charges for purchases totaling $24,831 did not comply with the purchasing policy.
• Not all travelers attached proof of conference attendance to their travel expenditure reports and meal expenditure receipts totaling $1,625 included individuals who were not authorized to travel by the Board.

Key Recommendations

• Ensure that expenditures are adequately supported and necessary before approving them for payment.
• Develop procedures to monitor credit card use and enforce compliance with the purchasing and credit card policies.
• Obtain and attach proof of attendance at conferences for each authorized District traveler and ensure that meal and travel expenses are for authorized District personnel.