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Audit Objective

Determine whether College officials use competitive methods when procuring goods and services.

Key Findings

• The purchasing policy is outdated and inconsistent with purchasing procedures and is not communicated to all College staff involved in the purchasing process.
• The purchasing policy and procedures do not address the solicitation of competition for professional services and insurance.
• The College purchased goods and services totaling $474,514 and professional services totaling $702,016 without seeking competition.

Key Recommendations

• Review and update the purchasing policy and procedures to ensure they are consistent, and provide detailed guidance for procuring professional services and insurance.
• Ensure the purchasing policies and procedures are distributed to all staff involved in the purchasing process.
• Ensure that College officials and employees use competitive methods when procuring goods and services in accordance with General Municipal Law and the College’s purchasing policy and procedures.

College officials generally agreed with our recommendations and indicated they planned to initiate corrective action.