Purpose of Audit
The purpose of our audit was to determine whether the Board provided adequate oversight of the issuance and use of the District's general purpose credit cards for the period January 1, 2015 through July 31, 2016.
The Bayport Fire District is a district corporation of the State, distinct and separate from the Town of Islip in Suffolk County. The District, which provides fire protection and emergency services to approximately 8,900 residents, is governed by an elected five-member Board of Fire Commissioners. General fund budgeted appropriations for 2016 totaled approximately $2.1 million.
- There is no record of the Board adopting the District’s credit card policy.
- The credit card account allows for cash advances of up to $1,000 per card per day.
- Not all purchases contained documentation verifying the receipt of goods or services.
- Adopt a credit card policy that identifies each authorized user and the authorized credit limits.
- Ensure that credit card accounts do not allow cash advances.
- Monitor credit card purchases to ensure that the receipt of goods and services is documented and that all purchases are proper and necessary.