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Audit Objective

Determine whether the Purchasing Agent ensured that goods and services were procured in accordance with the Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services (DCMO BOCES) purchasing policy and procedures.

Key Findings

The Purchasing Agent did not ensure that goods and services were procured in accordance with the purchasing policy and procedures.

• We reviewed 22 purchases and found seven purchases totaling $49,300 where competition was not sought, as required by the Board-adopted policy. The Purchasing Agent could not provide documentation to support efforts were made to obtain the best price.
• None of the 10 professional service providers we reviewed with payments totaling $250,200 were evaluated every three years, as required by the Board-adopted policy.

Key Recommendations

• Ensure quote documentation is obtained and retained as required.
• Ensure evaluations of professional service providers are performed as required.

BOCES officials agreed with our recommendations and indicated they will take corrective action.