Montauk Fire District – Audit Follow-Up (2024M-117-F)

Issued Date
December 31, 2025

[read complete report – pdf] [read complete 2024 report – pdf]

Purpose of Review

The purpose of our review was to assess the Montauk Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report Montauk Fire District – Board Oversight (2024M-117), released in December 2024.

The audit determined that:

  • The Board of Fire Commissioners (Board)  did not adequately monitor financial activities or ensure that appropriate records and reports were maintained and audited to comply with statutory requirements.
  • Mandated annual audits of the District’s financial or length of service award program (LOSAP) records were not performed since 2019.
  • The Secretary-Treasurer had not filed the mandated Annual Financial Report (AFR) for fiscal years 2021, 2022 and 2023, and filed the 2020 AFR nearly 1,200 days late.
  • Employees received longevity and overtime payments totaling $25,000 in 2023 that were not authorized by the Board.
  • The District’s LOSAP point system was inconsistent with New York State General Municipal Law in several aspects, potentially inhibiting volunteer firefighters’ ability to earn LOSAP service credit.

The audit included four recommendations to help the Board improve its oversight of the District’s financial activities.

Background

The District provides fire protection and emergency services to the hamlet of Montauk within the Town of East Hampton in Suffolk County. The elected five-member Board, including the Chairman of the Board and four Commissioners, governs the District and is responsible for its overall financial management. The Board-appointed Secretary-Treasurer is the chief fiscal officer and is responsible for receiving and distributing District funds, maintaining accounting records and preparing periodic financial reports.

Results of Review

Based on our limited procedures, the District has partially implemented all four recommendations. Until all recommendations are fully implemented, the Board cannot ensure District assets are fully safeguarded.