Neptune Hose Company of Dryden audited by the state

The Neptune Hose Company No. 1 of Dryden — which provides fire protection services for the village, town and other areas — was recently audited by the Office of the New York State Comptroller.

According to the state’s audit report, the Neptune Hose Company’s disbursements “were not always supported or authorized prior to payment.”

The audit period was between Jan. 1, 2022 and Sept. 30, 2023. Of the 171 disbursements, which totaled $381,186, 34 (or 20%) of them at $30,126 “were not processed in accordance with [organization’s] accounting manual,” the state report said.

The report continued, “These disbursements had one or more issues, such as improperly authorized purchase orders or were unsupported.”

According to the report, the audit broke down the unsupported disbursements:

• 23 disbursements, at $24,875, were “improperly authorized.” Ten disbursements ($18,974) were approved after a payment was made, six disbursements ($4,530) lacked a payment authorization date and seven disbursements ($1,371) were “not adequately supported.”
• 16 disbursements ($6,564) had “lacked adequate support” such as itemized receipts or invoices.
• 5 organization members received “unsupported” mileage reimbursements at $2,573.

Stated in the report, “When a disbursement is paid in advance of its approval, there is an increased risk that inaccurate or improper payments could be made.”

The report provided recommendations to the Neptune Hose Company, including the following:

• The organization’s board members should “enforce support requirements established in the accounting manual.”
• The fire chief should “approve and document the date of the authorization of all disbursements prior to payment” and “ensure itemized receipts, invoices and purchase orders are provided to the bookkeeper in advance of disbursement.”
• The treasurer should “ensure itemized receipts, invoices and purchase orders are present in advance of signing checks.”

Daniel Tier, president of Neptune Hose Company, responded to the state’s audit via a letter. 

“It is clear to the current management team and the auditors’ review that the accounting principles and payment processes of Neptune Hose Company are sound if personnel adhere to the accounting manual,” Tier said. “We therefore agree with the auditor’s recommendations to follow and adhere to the principles and processes laid out in the company accounting manual.”

Tier noted in his letter that an internal review was also conducted, based on the issues raised in the audit report.

“Members of the management team were able to identify each individual responsible for the required documentation and processing errors that occurred during the audit period,” Tier said. “Armed with this information the management team was able to provide a more focused as well as general corrective action plan.”

The organization’s corrective action plan includes accounting manual enforcement and proper documentation, the report said.

According to the report, Tier and the Neptune Hose Company completed the following tasks:

• Issues have been correctly identified by the installation of new elected personnel since the audit period was provided.
• The fire chief instituted new documentation for “certain internal disbursements.”
• Further reminders and reviews were conducted at a board meeting held in May.
• An official email was sent to all personnel “with responsibility for acquisition or purchasing of goods and services,” while also “reminding them of the requirements along with a copy of the [organization’s] purchasing and accounting manual.”

“The key findings and recommendations identified by the auditors will only help to keep the company strong,” Tier said.

The state’s full audit report can be viewed at osc.ny.gov.

Dryden Dispatch appears every week in Tompkins Weekly. Send story ideas to editorial@vizellamedia.com.

In brief:

Historical society to hold OP sale June 14-15

The Dryden Town Historical Society (DTHS) will hold its annual OP sale on June 14-15 on the grounds of the Southworth Homestead at 14 North St. in the village.

The DTHS described the OP sale as an “opportunity to donate useful, decorative, antique, vintage or historic items that you no longer need, to purchase unique items that are priced to sell, and to help the Dryden Town Historical Society raise money to preserve and maintain the historic Southworth Homestead.”

DTHS’s annual event will have a variety of offerings, including antiques, collectibles, housewares, furniture, holiday items, toys and more. 

The sale will go from 8 a.m to 5 p.m. on Friday and 8 a.m. to 4 p.m. on Saturday. For further information or to donate items for the sale, contact Mary Hornbuckle at 607-898-3461 or Shirley Price at 607-844-8700.

Book club scheduled to meet June 18

Jennie’s Book Club has scheduled its monthly meeting at 10 a.m. June 18 at Dryden Lake Park.

The book for the month of June is “Black Cake” by Charmaine Wilkerson. According to the description, the book “delves into issues of identity, family and a recipe that crosses generations and borders.”

All are welcome to attend this month’s club meeting. Copies of “Black Cake” are available at Southworth Library in the village.

Dryden Recreation announces summer music series

The Town of Dryden Recreation Department recently announced its “Music in the Hollow” summer series.

Each show will be free of charge, with a 6 p.m. start time at the Ellis Hollow Community Center at 111 Genung Rd. in Ithaca.

The summer lineup is as follows:

• June 15: The Pelotones
• July 9: Rachel Beverly
• July 16: The Small Kings
• July 23: Ariel Arbisser
• July 30: Joe Crookston
• Aug. 6: The Notorious String Busters
• Aug. 13: Terrapin Station
• Aug. 20: Scuba Jerry
• Aug. 27: Common Railers

For more information, contact the town recreation department at 607-844-8888.