Purpose of Audit

The purpose of our audit was to evaluate BOCES’ purchasing practices for the period July 1, 2014 through May 19, 2016.

Background

The Genesee Valley Board of Cooperative Educational Services (BOCES) is a public entity serving 22 component school districts, which combined educate approximately 22,200 students, in Genesee, Livingston, Steuben and Wyoming Counties. BOCES is governed by an 11-member Board of Education elected by the boards of the component districts. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $56 million.

Key Findings

• BOCES’ purchasing policy does not clearly describe if there are any conditions or circumstances when soliciting proposals or quotes for professional services is required.
• Bid specifications for equipment costing $170,470 may have been too restrictive to foster competition.

Key Recommendations

• Review and revise the purchasing policy to include specific language for addressing the procurement of professional services.
• Ensure that bid specifications are written to encourage competition from multiple vendors.