Purpose of Audit

The purpose of our audit was to examine the District’s purchasing practices for the period January 1, 2015 through September 26, 2016.

Background

The Pearl River Fire District is a district corporation of the State, distinct and separate from the Town of Orangetown in Rockland County. The District is governed by an elected five-member Board of Fire Commissioners. Budgeted appropriations for 2016 totaled approximately $1.6 million.

Key Findings

• District officials were unable to provide evidence that they obtained quotes for eight of the 27 purchases we reviewed.
• District personnel did not solicit competition for seven of the 11 professional service providers we reviewed.

Key Recommendations

• Ensure that all District officials involved in the procurement process comply with the purchasing policy by obtaining the required written quotes for purchases not subject to competitive bidding.
• Consider revising the purchasing policy to require District personnel to use competitive methods when procuring professional services.