Purpose of Audit
The purpose of our audit was to examine the District’s internal control environment and selected expenditures for the period January 1, 2015 through July 31, 2016.
The Manorville Fire District is a district corporation of the State, distinct and separate from the Towns of Brookhaven and Riverhead, in Suffolk County. The District is governed by an elected five-member Board of Fire Commissioners. Budgeted appropriations for 2016 totaled approximately $1.8 million.
- The District has not established adequate written policies and procedures governing cash receipts and disbursements.
- The District has not adequately segregated the Secretary-Treasurer's duties.
- District officials did not maintain complete and accurate fuel inventory records.
- District officials did not adequately monitor gasoline credit card purchases.
- Develop and adopt policies and procedures over cash receipts and disbursements.
- Segregate cash receipt, disbursement and recordkeeping duties to the extent possible.
- Adopt and implement written policies and procedures to ensure that the fuel supply is periodically measured and that adequate fuel inventory records are maintained.
- Enforce the Board’s adopted policy and procedures that require invoices or receipts be attached to gasoline credit card claims when they are submitted for approval.