Audit Objective
Determine whether the Fairview Fire District’s (District) Board of Fire Commissioners (Board) and officials procured goods and services in a costeffective manner and ensured claims were audited for accuracy and completeness.
Key Findings
District officials did not always procure goods and services in a cost-effective manner or ensure claims were audited for accuracy and completeness. We attribute these findings to a general lack of Board oversight, as well as inadequate policies and procedures. As a result, the Board and officials:
- Could not support that the District procured a $1.2 million ladder truck in the most cost-effective manner.
- Did not seek competition or document the competitive process for 11 other purchases totaling $178,347 out of 18 totaling $414,458.
- Did not effectively audit all 50 claims we reviewed totaling $124,600.
- Made 15 purchases totaling $5,784 that were not appropriate as they were gifts.
- Did not approve reimbursement payments to 27 employees totaling $19,419.
Key Recommendations
The Board and officials should:
- Ensure that competitive bidding statutes and the District’s procurement policy and procedures are complied with in accordance with New York State (NYS) General Municipal Law (GML).
- Conduct a deliberate and thorough audit of claims which includes maintaining supporting documentation.
- Ensure that claims are adequate and complete, itemized, do not include sales tax and are for appropriate District purposes.
District officials generally agreed with our findings and indicated they plan to initiate corrective action. Our comments on certain issues District officials raised in their response are included in Appendix B.