By Hank Russell
A recent report from the state comptroller’s office found that the North Amityville Fire Department did not implement the auditor’s recommendations on setting financial controls. It was found that some of the expenditures went to alcohol, car repairs and hotel rooms.
The comptroller’s office found out that the North Amityville Fire Department did not make the necessary recommendations for financial controls. However, the fire company did make some corrective actions; Among them:
- The board of governors consulted with legal counsel to seek recovery of inappropriate payments identified in the 2023 audit.
- The board made sure that only members of the company travel for training and conferences.
- The chief maintained an accurate account of all business transactions in the chief’s office.
- The chief will refrain from spending more than $500 a year, in accordance with the bylaws.
But the fire department did not maintain a complete and accurate record of all cash disbursements paid by the company, nor did it have sufficient support — such as receipts, invoices and other documentation — to approve payments.
According to the report, between the period of May 1, 2023 and May 31, 2024, of the 39 checks totaling $116,547, four of the checks totaling $7,078 that had expenditures totaling $5,899 that did not have complete supporting documentation such as itemized receipts to determine what goods or services were purchased. These vendors included a beverage store, a hardware store, a generator repair contractor and an online training software provider.
The fire department’s Executive Assistant informed the auditor that the invoices were misplaced, and in some cases, she paid the bill based upon a statement from the vendor.
The auditor also reviewed 36 checks totaling $11,104 that were paid to officials, members and employees and found that one of these checks — in the amount of $542 and made out to an Emergency Medical Training employee in January 2024 — did not have complete supporting documentation to confirm that this was a valid payment that was calculated accurately.
Further, it was documented as back pay, but not processed through the typical payroll process. The executive assistant told the auditor that the chairperson at the time told her to write the check for the employee.
The report also found that the board did not make sure that all spending would be for business activities. Of the six checks totaling $5,018, there were five checks totaling $4,175, paid to a tire repair company in October 2023, included three invoices totaling $3,468 that did not have details regarding the vehicle being repaired to determine whether those expenses were Company related services.
In addition, the auditor also reviewed one check for the payment of two invoices totaling $843 from a beverage store and found 18 items totaling $492 which were for the purchase of alcohol. “Although this is a vast reduction in alcohol purchased, as documented in the issued report, alcohol does not further Company purposes,” the report said. The executive assistant said the alcohol should have been purchased from its fundraising account.
In the report, the fire department continued to pay in cash for non-company purposes, such as alcohol, privately owned vehicles, international travel, gifts and gratuities. It also did not implement a policy regarding credit card usage and the documentation needed to support those purchases.
The former chairperson told the auditor that the policy was adopted at a company meeting. “However, there is no evidence that the policy was adopted by the Board because the policy does not have an adoption date, and we were not provided with the minutes of the Board’s meetings to confirm that it was adopted,” the report stated.
The board also did not ensure that all credit card transactions are “adequately supported and necessary before approving payment.” Of the 331 credit card payments totaling $157,420 made between May 1, 2023 and May 31, 2024, 85 transactions totaling $35,173 did not have receipts, while two transactions totaling $5,775 did not have itemized receipts.
In addition, the aud found that the Company made unnecessary payments of $3,852 for sales tax on 89 transactions totaling $41,102. “The company should discontinue the practice of paying unnecessary sales tax on purchases,” the report stated.
Additionally, the Company paid $6,725 for 12 rooms at the hotel where the annual installation dinner was held in Woodbury, on July 29, 2023. payment included rooms for three Board members, three Chiefs, two Captains and the Executive Assistant who all stayed at the hotel for two nights. Additionally, the Business Manager and the Secretary to the Board each stayed one night and the Company paid for a hospitality room for one night.
Although the travel policy does not state the distance employees or board members must live from an event to authorize overnight lodging, the auditor said “these charges were not necessary because the hotel is 11 miles from the Company fire house.” As shown in Figure 2, the $6,725 The former Chairperson said they booked two-night stays because they set up for the dinner including arranging centerpieces, candles, and other decorations.
“However, setting up a venue for a dinner does not require an overnight stay,” the report stated. “Therefore, that was a waste of Company funds.”
Long Island Life & Politics reached out to the North Amityville Fire Department and is waiting to hear back.