State Audits Critical of Brewster/Southeast Fire District

[Truck4 48]

"The Board did not carry out its responsibility of establishing appropriate internal controls and providing oversight of the District's financial operations, leaving the District's assets at risk of loss, misuse or theft," the report stated.

http://www.lohud.com/article/20100329/NEWS04/3290331/State-audit-critical-of-Brewster-Southeast-Joint-Fire-District

[TSull 33]

And? What are you looking for in putting this post up? Being a district that is a tax collecting agency, the Brewster-Southeast Joint Fire District has responsibilities it is required to meet and with this audit, corrections will be made to the way it conducts it's operations.

[moggie6 54]

This is a post just like any other post.

I think the point of this is to make sure other districts out there are following the rules. It seems that this is what the state is going to be making a point of with the new "open government" plan. From the short time I worked in Putnam County I hardly believe that the Brewster\Southeast Fire District is running some sort of corruption ring in regards to taxpayer monies. Maybe we should all take a look at how we are doing business and make sure we are on the up and up. No one is safe from the state and their investigations. Trust me I know.

[helicopper 1,050]

Why post this? Because it highlights the fact that nobody, not even volunteer fire or EMS agencies, is above the law and even these agencies must be operated like a business. Nobody's accusing anyone of corruption, just pointing out that we have to be just as diligent with financial and business practices as firematic operations.

There are in every community those who will question the budgets of emergency services, especially now. To have an audit with many inconsistencies and omissions only gives them a bigger soapbox from which to sound off.

Given the economy and all the other issues we face, now is not the time to be pointed out as not following the rules.

[x635 4,066]

And? What are you looking for in putting this post up? Being a district that is a tax collecting agency, the Brewster-Southeast Joint Fire District has responsibilities it is required to meet and with this audit, corrections will be made to the way it conducts it's operations.

This was published in a major news publication that a lot of taxpaying residents will see.

On here, it may give a chance for those who might have miss this to read it. We routinely post links to local and other news stories. There was nothing malicous about it.

From what I read from the state audit, it seems like things were done that people should have known better. I'm glad corrections will be made to the operations, but these days FD's need to be especially accountable. This is not a knock to Brewster Fire Department at all. However, the Fire District should know better and seemingly overlooked some very basic items that shouldn't even show up in an audit. Unfortuneately, Brewster is a great department when it comes down to fire and EMS operations, but the audit doesn't look at that part, and neither will the taxpayers who read this article.

Hopefully, other districts will start cleaning up their acts before they get audited as wll.

[ex-commish 490]

How does a district get audited? Is it done on a random basis? Is it a result of a complaint?

[helicopper 1,050]

How does a district get audited? Is it done on a random basis? Is it a result of a complaint?

Could be random or based upon a complaint. There may also be routine examinations of records that trigger an audit when inconsistencies are detected.

[EJS1810 7]

Other local Audits in the last week include The Croton Falls Fire District-Internal Controls over Financial Operations and The Fairview Fire district (Westchester)-Internal controls over Payroll.

Croton Falls. http://www.osc.state.ny.us/localgov/audits/firedists/2010/crotonfalls.pdf

Fairview. http://www.osc.state.ny.us/localgov/audits/firedists/2010/fairview.pdf

If you interested in Fire Department management they are interesting audits.

[38ff 250]

As taken from ther NYS website. http://www.osc.state.ny.us/

Am I required to have an audit?

It depends. Some local government entities such as school districts, industrial development agencies, fire districts with revenues of $200,000 or more and sponsors of length of Service Award Programs (LOSAP) for volunteer firefighters are required each year by law to have an audit conducted by an external auditor. A local government that expends $500,000 or more in federally awarded funds in its fiscal year is also required to have an audit, conducted by an external auditor, in accordance with the provisions of the federal “single audit act”. Other external audits of one type or another may also be required pursuant to the terms of specific contracts, agreements, or special legislation applicable to your local government. These audits are generally conducted in accordance with nationally recognized auditing standards by external auditors who are independent of the local governments they audit, either members of private certified public accounting firms or organizationally independent government auditors.

Sometimes confusion arises over the meaning and / or context in which the term “audit” is used. For example, an often misunderstood duty is the requirement that certain governing boards annually “audit”, or cause to be audited, the records and documents of various officers and employees responsible for receiving and disbursing moneys. For this purpose, the relevant laws do not define the term “audit” and the depth and involvement of such audits can vary. Governing board members or designated officials performing this audit function internally would not generally be expected to comply with professional standards or perform the same type of audit services as an independent public accountant hired for that purpose. For guidance in performing this audit function, we have developed several checklists for reviewing the records of various municipal officers and departments within your government. These are included in our Local Government Management Guide publication entitled Fiscal Oversight Responsibilities [pdf].

Edited March 31, 2010 by 38ff

[TSull 33]

This was published in a major news publication that a lot of taxpaying residents will see.

On here, it may give a chance for those who might have miss this to read it. We routinely post links to local and other news stories. There was nothing malicous about it.

From what I read from the state audit, it seems like things were done that people should have known better. I'm glad corrections will be made to the operations, but these days FD's need to be especially accountable. This is not a knock to Brewster Fire Department at all. However, the Fire District should know better and seemingly overlooked some very basic items that shouldn't even show up in an audit. Unfortuneately, Brewster is a great department when it comes down to fire and EMS operations, but the audit doesn't look at that part, and neither will the taxpayers who read this article.

Hopefully, other districts will start cleaning up their acts before they get audited as wll.

My question was why the selected qoute was used in the post. I fully understand that a lot of people would read the article and that everyone should want to know where and how their taxpayer dollars are being used. That is your job as a taxpayer. But if you want to bring attention to the article, why not just post "check out the journal news' article about the audit of the Brewster-Southeast Joint Fire District". I found the selected qoute to be a little alarmist.

[ex-commish 490]

Two questions.

1. Who is auditing the State of NY?

2. Are private fire companies subjected to audits?

[FiftyOnePride 100]

Two questions.

1. Who is auditing the State of NY?

2. Are private fire companies subjected to audits?

I can only hopefully answer your second question, but if you are referring to incorporated fire districts, then yes, they are subject to independent yearly audits. If over as I believe aforementioned a 200K yearly operating budget.

Edited April 2, 2010 by FiftyOnePride

[EJS1810 7]

I can only hopefully answer your second question, but if you are referring to incorporated fire districts, then yes, they are subject to independent yearly audits. If over as I believe aforementioned a 200K yearly operating budget.

To expound on this a bit, yes, Independent Fire Compaies/Departments can be a subject of a State Comptollers audit. (Example XYZ Fire Departmet Inc contracts with the Town od OZ to provideFire & EMS services in Town of OZ Fire Protection District 1). If the contract is over 200K, they can be audited. There are a couple of audits on the State Comptrollers website of indepentent (501.C.3) Departmetn audits

Edited April 2, 2010 by EJS1810

[FiftyOnePride 100]

To expound on this a bit, yes, Independent Fire Compaies/Departments can be a subject of a State Comptollers audit. (Example XYZ Fire Departmet Inc contracts with the Town od OZ to provideFire & EMS services in Town of OZ Fire Protection District 1). If the contract is over 200K, they can be audited. There are a couple of audits on the State Comptrollers website of indepentent (501.C.3) Departmetn audits

Thank for for expanding on what I said!

[GAW6 66]

How does a district get audited? Is it done on a random basis? Is it a result of a complaint?

All Fire Districts with budgets over a certain amount are required to have an internal "Yellow Book Audit", which then gets forwarded to the State. I don't believe the State is randomly auditing; I believe everyone is being looked at. I might add that the "Yellow Book" audits are costing each District approx. $16K per year. As long as every District follows the "rules", there shouldn't be a problem. I know in our District, if there is a question on how something should be handled, the "Yellow Book" comes out and that's where we get our answer.

There have been plenty of Tele-Conferences, Seminars, etc. throughout the State for Commissioners to attend and get "educated" on the "rules", there is really no excuse for Commissioners to be saying "we didn't know".