Purpose of Audit

The purpose of our audit was to evaluate the District’s procurement practices for the period July 1, 2014 through January 31, 2016.

Background

The Marcellus Central School District is located in the Towns of Camillus, Marcellus, Onondaga, Otisco, Skaneateles and Spafford in Onondaga County. The District, which operates three schools with approximately 1,750 students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $32.3 million.

Key Findings

• During our audit period, District officials awarded seven professional service contracts totaling almost $1.1 million without the benefit of competition, as required by the procurement policy.
• District officials made 15 purchases totaling $98,837 without obtaining three quotes as required, and District officials did not always retain the necessary quote documentation with purchase requisitions as required by the policy.

Key Recommendations

• Solicit competition for the procurement of professional services and document the decision making process.
• Ensure that required quotes are obtained and submitted to the purchasing agent with requisitions and retained with the purchasing records