Purpose of Audit

The purpose of our audit was to determine whether District officials properly administered the District’s length of service award program (LOSAP) and procured goods and services in accordance with the District’s procurement policy and applicable laws for the period January 1, 2016 through May 31, 2017.

Background

The Bridgehampton Fire District is a district corporation of the State, distinct and separate from the Towns of Southampton and East Hampton and Suffolk County, in which it is located. The District, which is governed by a five-member Board of Commissioners, is a not-for-profit organization composed of five fire companies. Budgeted appropriations for 2017 totaled approximately $3.3 million.

Key Findings

• The District’s adopted LOSAP point system does not comply with New York State General Municipal Law (GML).
• 2016 LOSAP records for 15 active members were inadequate to support 917 of 1,176 points earned by members.
• District officials did not obtain the required number of written quotes for 12 purchases totaling $108,883 made during the audit period.

Key Recommendations

• Amend the point system to ensure compliance with GML.
• Ensure that complete and accurate records of LOSAP points are maintained.
• Ensure that District officials and employees solicit and document quotes for items below the competitive bidding threshold.