Purpose of Audit

The purpose of our audit was to review internal controls over the District’s procurement process for the period July 1, 2014 through January 13, 2016.

Background

The Edgemont Union Free School District is located in the Town of Greenburgh in Westchester County. The District, which operates three schools with approximately 1,900 students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $54.1 million.

Key Findings

• The Board did not adopt a comprehensive procurement policy because it did not address the procurement of professional services; District officials did not develop or implement procedures for staff to follow when procuring professional services.
• District staff did not have any guidance to determine when they should use competition, such as an RFP process or written or verbal quotes.

Key Recommendations

• Amend the purchasing policy and develop procedures to provide guidance to staff when procuring professional services, including soliciting competition, obtaining written and verbal quotes, maintaining appropriate documentation and documenting the decision-making process for the service provider chosen.
• Procure professional services using a competitive method, such as an RFP process, and ensure that District staff solicit competition for these services at reasonable intervals.