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.