Auditors attribute $43,461 of the missing money to him. His spouse, who was responsible for collecting moneys paid to the company for renting the fire hall, misappropriated at least $18,713. She did this through ATM withdrawals and by making checks out to "Cash."
DiNapoli recommended some oversight procedures to the company in order to protect fire company funds.
According to the comptroller, the company should establish written procedures for controls over cash transactions; review monthly reports to verify that cash deposits agree with company books; present accurate records to the board on a monthly and annual basis; and properly oversee the treasurer by appointing another company official to periodically reconcile bank accounts.
DiNapoli said the fire board indicated it generally agreed with his recommendations and would take corrective action. ""