Audit Objective
Did the Big Flats Fire District No. 1 (District) Board of Fire Commissioners (Board) and officials use a competitive process to procure goods and services?
Audit Period
January 1, 2024 – September 30, 2025
Understanding the Audit Area
A board of fire commissioners and its officials should seek competition for goods and services to ensure the best value for taxpayers, prevent conflicts of interest and maintain public trust. Seeking competition also guards against favoritism, extravagance, fraud and corruption, while allowing interested vendors a fair and equal opportunity to compete.
The District purchased approximately $850,000 in goods and services during the audit period.
Audit Summary
The Board and District officials did not always use a competitive process to procure goods and services in accordance with best practices or the District’s procurement policy (Policy). As a result, there is an increased risk that goods and services were not:
- Obtained at a favorable cost,
- Free from favoritism, or
- For appropriate purchases.
Adhering to best practices and the Policy enhances public confidence in the procurement process and serves the best interests of taxpayers and District residents.
We reviewed 43 purchases totaling $231,200 and determined the Board and District officials did not use competitive methods to procure goods and services totaling $210,400. They did not:
- Issue requests for proposals (RFPs) or use any other competitive process before procuring insurance and professional services from six vendors totaling $145,800.
- Obtain quotes for 18 purchases totaling $64,600 or retain documentation of quotes when procuring goods or services.
This report includes three recommendations that, if implemented, will improve the District’s procurement process. District officials generally agreed with our recommendations and have indicated they planned to initiate corrective action.
We conducted this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of GML. Our methodology and standards are included in Appendix C.
The Board has the responsibility to initiate corrective action. Pursuant to Section 181-b of New York State Town Law, a written corrective action plan (CAP) that addresses the findings and recommendations in this report must be prepared and forwarded to our office within 90 days. To the extent practicable, implementation of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit Report, which you received with the draft audit report. We encourage the Board to make the CAP available for public review.