[read complete report - pdf]

Audit Objective

Determine whether the Bethpage Public Library (Library) Board of Trustees (Board) ensured goods and services were procured competitively and in accordance with the Library’s policies.

Key Findings

The Board did not ensure goods and services were procured competitively and in accordance with the Library’s policies. Therefore, taxpayers do not have assurance that the best prices were obtained.

• Officials did not obtain competitive quotations or consider competitive bidding for 36 of 46 claims reviewed totaling $104,572.
• The Director presented questionable quotes to the Board and did not properly seek competition for certain contracts, including contracts totaling $44,864 awarded to a company to which the Director had close personal ties.
• Officials did not seek competition for two of five professional service providers who were paid a total of $37,637. In addition, officials made credit card purchases totaling $16,497 without documentation of soliciting competition.

Key Recommendations

The Board should ensure:

• Competitive quotes and/or bids are obtained and that officials recuse themselves from negotiating contracts with related parties.
• Competitive proposals for professional services are obtained on a periodic basis and that credit card charges comply with the procurement policy and are supported by receipts or invoices.

Library officials agreed with our recommendations and indicated they have initiated corrective action.