ALBANY – An audit of the financial bookkeeping of the Brewster-Southeast Joint Fire District has found fault with some of its practices.
The comptroller’s office found that accounting records were not accurate as of December 31, 2017. Cash accounts were inaccurately recorded, the operating bank account balance was understated by more than $377,000 and the capital reserve balance was overstated by $200,790.
The report also found that all 45 ledger accounts did not comply with the comptroller’s office uniform system of accounting for fire districts.
The audit also found that district officials did not always solicit competition when procuring professional services.
Key recommendations include ensuring that cash and other accounts are accurately reconciled and recorded in a timely manner; updating financial records and reports to conform with the comptroller’s office uniform system; ensuring budgets are properly presented using the comptroller’s uniform system and accurate budget accounts; and considering revisions to the procurement policy to require soliciting competition before awarding professional service contracts.
District officials disagreed with some aspects of the audit findings and recommendations, but indicated they planned to implement some of the recommendations.
The Brewster-Southeast Fire District provides fire protection services to the Village of Brewster and Town of Southeast.
