Jamesport Fire District - Length of Service Award Program (2019M-05)

Issued Date

April 19, 2019

[read complete report - pdf]

Audit Objective

Determine if District officials properly administer the length of service award program (LOSAP).

Key Findings

The District’s LOSAP policy is not consistent with New York State General Municipal Law (GML) as the policy does not award points for certain activities in accordance with GML.
The 2016 and 2017 LOSAP records for 27 members did not sufficiently support 322 points awarded.
Four members may not have earned the required 50 points to be credited for a year of service.

Key Recommendations

Revise the LOSAP policy to be consistent with GML.
Award points based on proper support.

District officials agreed with our recommendations and indicated they are initiating corrective action.

Background

The Jamesport Fire District (District) is a district corporation of the State, distinct and separate from the Town of Riverhead, Suffolk County. The District provides fire protection and community safety for approximately 2,500 year-round residents and approximately 5,000 seasonal summer residents over an area of approximately 10.6 square miles.

An elected five member Board of Commissioners (Board) governs the District and is responsible for overall financial management, including safeguarding resources and overseeing the LOSAP. The Treasurer is responsible for the District’s financial affairs, monthly financial reports, and preparing and signing checks. Since January 2016, the District has had three different individuals serving as the Treasurer. Currently, one individual has been appointed by the Board to serve as both the District Secretary (Secretary) and the Treasurer. The Secretary is responsible for recording, reviewing and certifying all LOSAP activity.

Quick Facts
2018 Active Members	74
2018 Budgeted Appropriations	$881,171
2017 LOSAP Net Assets	$1.2 million

Audit Period

January 1, 2016 – May 31, 2018