Audit of West Islip Fire District shows no abuses

A state comptroller audit of the West Islip Fire District shows no illegal activities or abuses, but does recommend tightening up internal controls over finances - including those involving its annual installation dinner.

The district spent $40,000 on its 2008 and 2009 dinners for guests who were not firefighters or their spouses, the audit said.

In response, the district accused the comptroller's office of trying to "micromanage fire district operations."

The audit found that $22,100 of the $75,720 cost of the 2009 dinner was for 122 people other than firefighters and spouses; the per-plate cost was $181. In 2008, the dinner cost $75,795, with a per-plate cost of $169; the district spent $17,900 on 106 nonmembers or spouses.

Additional attendees included neighboring fire department officers, community members, vendors, local business owners and local school board members, according to the audit.

"Town Law is silent as to what constitutes an appropriate expenditure for these dinners, and who qualifies as an appropriate attendee. Therefore, it is important that the Board have formal policies with respect to attendees and associated costs so the District does not incur unnecessary expenses," the audit said.

In its reply, the district said, "The board of fire commissioners views your comments about the annual installation dinner as an attempt by your office to micromanage fire district operations." The district subsequently adopted a policy for installation dinners that codified its past practice.

The district's attorney, Sal Sapienza of Massapequa, noted there was no indication of fraud in the audit, and that the district's board of commissioners had the right to "exercise its discretion" in these matters.

The audit also recommended the district segregate financial duties for oversight, and keep records of cash receipts.

"It's typical for us to find a lack of internal controls" in fire districts, said Nicole Hanks, spokeswoman for Comptroller Thomas P. DiNapoli. "This is not something malicious. It's not being aware of additional strengths needed to protect resources."

On six occasions, a vacation, sick or personal day was taken by an employee but not noted on official records, the audit said. Since employees get paid at the end of their service for accrued time not used, that could cost the district extra money. The district contended its manager noticed the discrepancies and fixed them, but agreed to add written policies to check records kept by the outside company that does its payroll.

The district also agreed with the audit's suggestions to have written contracts for professional services and to require itemized receipts for all meal expenses. Some meal receipts indicated they were for meetings held at restaurants - some as far as 25 miles from the district - without explaining why they were held there, the audit said.

State comptroller audit findings

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