Audit criticizes Commack fire district

Commack fire commissioners failed to adequately supervise the district's treasurer and allowed payments to be made before claims were audited, the state comptroller's office said in an audit released Monday.

While state auditors found no evidence of wrongdoing, the audit report scolded the Commack Fire District Board of Commissioners for allowing treasurer John Sanzeri to make payments and electronic transfers "without any review or oversight by the board."

More than $128,000 in payments were made in June and July 2009 alone without being audited by commissioners, the report said.

"The board did not adopt written policies and procedures over financial reporting activities to guide the treasurer in performing his duties. This resulted in the treasurer presenting inaccurate and incomplete monthly financial reports to the board," the audit said.

The audit looked at the fire district's finances from January 2009 to November 2010.

In a response to the audit, Thomas McFadzen, chairman of the board of commissioners, said Sanzeri has since been directed to attend state training seminars in accounting. He added that a deputy treasurer had reviewed financial records and reported directly to commissioners. "The board believes that they have established good controls over the treasury function through the segregation of duties," he wrote.

Auditors also criticized the granting of firefighter service credits for pensions. In one instance, the report said, 27 department members were credited with attending two meetings simultaneously.

McFadzen said policies subsequently were implemented "to ensure that service credits are awarded and monitored appropriately."