Purpose of Audit

The purpose of our audit was to evaluate the District’s purchasing practices for the period January 1, 2014 through June 30, 2015.

Background

The Fishers Island Waste Management District is located in the Town of Southold in Suffolk County. The District, which is a district corporation of the State and is distinct and separate from the Town, is governed by an elected five-member Board of Commissioners. Budgeted appropriations for 2015 total $610,540.

Key Findings

• The District’s purchasing policy does not require the use of competitive bidding for any purchases.
• District officials did not always comply with the purchasing policy by obtaining written quotes for purchases.
• District officials did not always use vendors who provided the best price and did not provide adequate documentation to support justification.

Key Recommendations

• Amend the District’s purchasing policy to ensure it is in compliance with statutory competitive bidding rules.
• Comply with the purchasing policy and statutory competitive bidding requirements.
• Document the reason for awarding a purchase contract to a vendor who does not submit the lowest bid or quote.