[read complete report - pdf]

Audit Objective

Determine whether Village of Islandia (Village) officials used a competitive process to procure goods and services.

Key Findings

When purchasing goods or services, Village officials did not always seek competition as required by law or the Village’s procurement policy. Village officials purchased:

• $1 million of goods and services from 18 vendors and 10 professional service providers without using competitive methods.
• $68,087 through 42 credit card purchases with no documented pre-approval by the Mayor or Deputy Mayor, as required by the procurement policy.
• $161,278 from a Trustee’s incorporated gas station and auto repair business, which was a prohibited interest.

Key Recommendations

• Obtain the required number of competitive bids, quotes, proposals or pre-approval when required by GML or the Village’s procurement policy, and preserve this documentation.
• Revise the procurement policy to provide a detailed method for procuring professional services.
• Ensure that officials and employees are familiar with and follow the requirements of GML relating to conflicts of interest.

Village officials disagreed with certain findings in our report. Appendix B includes our comments on issues Village officials raised in their response.