Purpose of Audit

The purpose of our audit was to assess the District’s procedures for procuring professional services and internal controls over information technology for the period January 1, 2013 through February 28, 2014.

Background

The Hewlett Bay Fire District is located in the Town of Hempstead in Nassau County, covers approximately 4.5 square miles and serves approximately 15,000 residents. The District is a district corporation of the State, distinct and separate from the Town, and is governed by an elected five-member Board of Fire Commissioners. Budgeted appropriations for 2014 are approximately $1.78 million.

Key Findings

• The District’s procurement policy does not require competition for the procurement of professional services.
• The District did not always enter into written contracts with professional service providers.
• The Board has not adopted a comprehensive IT policy.
• The Board has not adopted policies and procedures for remote access and breach notification.
• The District does not have a formal disaster recovery plan.

Key Recommendations

• Consider amending the District’s procurement policy to include the use of competitive methods when procuring professional services.
• Enter into written agreements with all professional service providers.
• Adopt a comprehensive IT policy.
• Establish a policy for controlling remote access and adopt a breach notification policy.
• Develop a formal disaster recovery plan.