Purpose of Audit

The purpose of our audit was to determine whether the Village was awarding Length of Service Award Program (LOSAP) service credit to volunteer firefighters accurately for the period June 1, 2015 through May 31, 2016.

Background

The Village of Southampton is located in the Town of Southampton in Suffolk County and has a population of approximately 3,100. The Village is governed by an elected five-member Board of Trustees. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $27.7 million.

Key Findings

• The Village’s LOSAP’s Point System is not consistent with General Municipal Law (GML).
• Points were not awarded in accordance with the Point System.

Key Recommendations

• Review and amend the Village’s Point System, as necessary, to ensure conformity with GML.
• Award LOSAP points in accordance with the adopted Point Syst