Audit Objective
Did Moravia Joint Fire District (District) officials ensure they procured goods and services in an economical manner?
Audit Period
January 1, 2024 – February 12, 2026.
We extended the audit period back to January 1, 2022, to review the purchase of a mini pumper truck.
Understanding the Audit Area
A board of fire commissioners and fire district officials should seek competition for goods and services to help guard against favoritism, extravagance, fraud and corruption, while allowing interested vendors a fair and equal opportunity to compete.
The District purchased $863,092 in goods and services during the period of January 1, 2024, through October 31, 2025.
Audit Summary
District officials did not ensure they procured goods and services in an economical manner. District officials did not always use a competitive process to procure goods and services in accordance with statutory requirements set forth in New York State General Municipal Law (GML), or the District’s procurement policy (Policy). When District officials do not seek competition or document the methods used to procure goods and services, taxpayers have less assurance purchases are made in the most prudent and economical manner, in the District’s best interest, without favoritism and in compliance with applicable statutes.
Specifically, District officials could not support goods and services totaling $589,180 were procured in the most economical manner. They did not:
- Obtain competitive bids for two vehicles that collectively cost $51,114;
- Ensure the solicitation of bids provided the most opportunity for competition for the procurement of a mini pumper truck, for which they paid $419,009; or
- Follow the Board of Fire Commissioners (Board) adopted Policy for procurements not subject to GML competitive bidding requirements by not providing written quotes for 36 purchases totaling $118,051.
- Establish a comprehensive Policy that includes competition requirements for procurements from $10,000 to $19,999 that are not subject to competitive bidding.
This report includes two recommendations that, if implemented, will improve the District’s procurement of goods and services. District officials generally agreed with our recommendations and indicated they have initiated, or planned to initiate, corrective action.
This audit was conducted pursuant to Article V, Section 1 of the State Constitution and the Office of the New York State Comptroller’s (OSC’s) authority as set forth in Article 3 of GML. The audit’s 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 OSC 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 the CAP, please refer to the OSC brochure, Responding to an OSC Audit Report, which was provided with the draft audit report. The Board is encouraged to make the CAP available for public review.