Syosset Fire District – Competitive Quotations and User Permissions (2011M-287)
Released: March 23, 2012 -- [read complete report - pdf]
Purpose of Audit
The purpose of our audit was to review selected financial operations for the period January 1, 2010, to June 30, 2011.
The Syosset Fire District (District) is a district corporation of the State, distinct and separate from the Town of Oyster Bay and the County of Nassau in which it is located. The District is governed by an elected five-member Board of Fire Commissioners. The District's total expenditures for 2010 were approximately $7.7 million.
- The District did not develop a competitive process for the procurement of goods and services below the competitive bidding threshold. We reviewed 30 payments totaling $88,738 and found 20 payments made to vendors totaling $52,888 that were not procured using a competitive process. For example, the District paid a vendor $3,350 to update the decals on a District vehicle without obtaining any alternate quotes.
- The District does not have a policy outlining how user access rights should be established or modified. Although we did not identify an unauthorized access or inappropriate use of District systems, the District should improve controls over access and user permissions.
- Develop and adopt a procurement policy and procedures that foster competition for the procurement of goods and services below the competitive bidding threshold set forth by General Municipal Law.
- Establish policies and procedures outlining how user access permissions should be established and modified to ensure that the level of access granted is appropriate for the duties and responsibilities of each user.
Local Government and School Accountability Contact Information:
Phone: (518) 474-4037; Email: firstname.lastname@example.org
Address: Office of the State Comptroller, Division of Local Government and School Accountability
110 State Street, 12th Floor; Albany, NY 12236