The North Amityville Fire Company has made progress in tightening its financial oversight, but a New York State audit says more improvements are still needed.
The New York State Comptroller’s Office found in a June follow-up audit that the department had implemented four out of 10 recommendations from a 2023 audit, which raised concerns about questionable spending and a lack of internal controls.
“Company officials have made significant progress in ensuring cash disbursements are supported and for company business activities,” the report stated. “However, company officials can take further actions to strengthen the controls over the company’s disbursement processes.”
As part of the response to the original findings, the company consulted its attorney about recovering past inappropriate payments made to former officials. But the company ultimately chose not to pursue reimbursement, stating it was “doubtful these individuals would have the funds to repay.”
Auditors found that some payments were still being made without sufficient documentation. One employee was paid directly by the company for back pay, outside of the normal payroll process, with no explanation of how the amount was calculated.
Read also: New York faces alarming firefighter shortage as volunteer ranks dwindle statewide
The audit also flagged continued alcohol purchases, which the company said were intended to be covered by fundraising money but were charged to the wrong account.
The report raised additional questions about nearly $7,000 spent on hotel rooms for an installation dinner held about 11 miles from the firehouse.
“Setting up a venue for a dinner does not require an overnight stay,” the audit stated.
While the company drafted a new credit card policy, auditors said it was never formally adopted by the board. Dozens of credit card transactions lacked receipts or included unnecessary charges, including payments for sales tax that could have been avoided.
The fire company did not immediately respond to a request for comment on the follow-up audit.
In the 2023 audit report, the North Amityville Fire Company said that “while the members and officers of the fire company are greatly embarrassed by the actions of its prior board and certain officers, this truly is a new day. We look forward to the next audit and invite the comptroller to return in 2023 to see how the fire company has become a model for fiscal conservation and oversight.”
The comptroller’s office encouraged the fire company to complete the remaining reforms to ensure better financial accountability. The full audit is available at osc.ny.gov.
