Purpose of Audit

The purpose of our audit was to determine whether the District established adequate controls to ensure that financial activity was properly recorded and reported and to safeguard District money for the period January 1, 2016 through July 19, 2017.

Background

The Aurora-Colden Fire District No. 6 is a district corporation of the State, distinct and separate from the Towns of Aurora and Colden in Erie County. The District, which is governed by an elected five-member Board of Fire Commissioners, had 2017 general fund budget appropriations totaling $345,300.

Key Finding

• The District did not solicit competition, or retain evidence of soliciting competition, for 97 purchases totaling $171,013 that were subject to its purchasing policy.

Key Recommendation

• Ensure District officials obtain and retain quotes and bid documentation for purchases in accordance with the purchasing policy.