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Audit Objective

Determine whether Jefferson-Lewis-Hamilton- Herkimer-Oneida Board of Cooperative Educational Services (BOCES) officials used competitive methods when procuring goods and services.

Key Findings

BOCES officials did not always use competitive methods when procuring goods and services. We examined purchases totaling $8.2 million and found purchases totaling $1.2 million were either not competitively procured or not procured as required by the BOCES’ regulation on purchasing procedures (Purchasing Regulation).

BOCES officials did not:

• Competitively bid three lease purchases and one straight lease for equipment totaling $318,454, as required by the Purchasing Regulation.
• Have support that they obtained the required number of quotes for six purchases totaling $39,758.
• Use a competitive method to procure professional services and insurance coverage from seven vendors totaling $855,265.

Key Recommendations

• Competitively procure goods and services as required by the Purchasing Regulation and ensure all proper documentation is maintained.
• Ensure competition is sought periodically for all professional service and insurance coverage vendors.

BOCES officials agreed with our findings and indicated they plan to initiate corrective action.