Purpose of Audit

The purpose of our audit was to assess Board compliance with training requirements and to review internal controls over procurement for the period January 1, 2013 through April 30, 2014.

Background

The Hauppauge Fire District is a district corporation of the State, distinct and separate from the towns of Smithtown and Islip in Suffolk County, in which it is located. The District, which is governed by an elected five-member Board of Fire Commissioners, serves approximately 15,000 residents. Budgeted appropriations for 2014 were approximately $3.8 million.

Key Findings

• Three Fire Commissioners had not attended mandatory training required by New York State Town Law.
• The District did not always use competitive methods when procuring goods and services.
• The District did not have contracts with all vendors.
• The District did not properly standardize particular types of goods and services.

Key Recommendations

• Complete required training within 270 days of taking office.
• Closely monitor the purchasing process to ensure that purchases are made in accordance with New York State General Municipal Law and the District’s procurement policy.
• Enter into written agreements with all vendors.
• Properly document the required process to standardize the purchase of goods and services and ensure that only particular types of goods and services are standardized, not specific vendors.