ALBANY – An audit of the Plattekill
#1 Fire District that services all of the Town of Plattekill and a portion
of the Town of Newburgh, found fault with its internal controls over financial
operations. The review covered the period of January 1, 2013 through January
14, 2014.
Key findings of the comptroller’s report included that the district
board chairman had a prohibited interest in a contract between the district
and a store which he owns.
The audit also said the treasurer did not issue press-numbers duplicate
receipts, did not record the dates on which monies were received, did
not perform bank reconciliations for the first nine months of 2013 and
submitted inaccurate and late monthly reports to the board.
The report also said the board did not perform a thorough audit of vouchers
and did not ensure that all claims were permissible district expenses.
It also found the district did not select all professional services providers
through a competitive process and did not have written contracts with
all providers.
Recommendations of the state audit included the need to issue press-numbers
duplicate receives for monies received by the district, maintain detailed
records of when funds are received, perform timely and accurate bank reconciliations
and present accurate and timely financial reports to the board; conduct
a proper audit of claims; ensure adherence to the procurement policy’s
provisions for obtaining quotations and proposals and enter into written
contractual agreements with professional service providers; and establish
and implement controls to ensure that the district does not enter into
contracts in which an officers or employee has a prohibited interest.
