Purpose of Audit

The purpose of our audit was to examine the District’s controls over purchasing for the period July 1, 2011, to February 28, 2013.

Background

The Tuckahoe Common School District is located in Suffolk County in the Town of Southampton. The District is governed by a Board of Trustees which comprises three elected members, with one appointed as the Chairperson. Actual expenditures for the 2011-12 fiscal year totaled $16.8 million.

Key Findings

• District staff did not always follow the competitive bidding guidelines as required by GML, or the District’s purchasing policy, for purchases required to be bid, or those that were required to be purchased by obtaining verbal or written quotes.
• District personnel also did not comply with the District’s purchasing policy by seeking competition when procuring the services of professional service providers.
• The Board did not follow its own purchasing policy by approving vendors for use outside of the competitive process.
• The Board does not always enter into written agreements with professional service providers.

Key Recommendations

• Ensure that District personnel comply with the District’s purchasing policy by publicly advertising for bids for purchases and public work contracts that are subject to competitive bid requirements.
• Ensure that District personnel comply with the District’s purchasing policy and regulation by obtaining required verbal and/or written quotes for purchases that are not required by GML to be publicly bid.
• Do not approve vendors until after District personnel follow the purchasing policy and regulation by using competitive methods to obtain the vendors.
• Enter into written agreements with all professional service providers.