Purpose of Audit

The purpose of our audit was to evaluate the District’s purchasing practices for the period January 1, 2014 through March 31, 2015.

Background

The Westbury Water District is located in the Town of North Hempstead in Nassau County and provides water to over 20,500 customers. The District is governed by an elected three-member Board of Commissioners. Expenditures in 2014 totaled approximately $5.2 million.

Key Findings

• District officials do not require the use of purchase orders when purchasing goods and services.
• The procurement policy does not require the solicitation of competition before awarding professional service contracts.
• The Board did not pass resolutions or enter into written agreements with three professional service providers.

Key Recommendations

• Ensure that purchase orders are issued prior to ordering goods and services.
• Consider amending the procurement policy to include the use of competitive methods when procuring professional services.
• Enter into written agreements or approve detailed resolutions for all individuals and firms that provide professional services.