Purpose of Audit

The objective of our audit was to examine the District’s purchasing practices for the period July 1, 2014 through December 31, 2015.

Background

The Jamesville-Dewitt Central School District is located in the Towns of Dewitt, LaFayette, Manlius, Onondaga and Pompey in Onondaga County. The District, which operates five schools with approximately 2,940 students, is governed by an elected nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $52.5 million.

Key Findings

• The District’s purchasing policy does not provide guidance for soliciting competition when procuring professional services.
• In one instance, District officials overpaid a contract by nearly $58,000.
• The Board did not develop guidance for purchases costing less than the competitive bidding thresholds.

Key Recommendations

• Amend the purchasing policy to include guidance for the procurement of professional services and of goods and services costing less than the competitive bidding thresholds.
• Direct the District’s attorney to review the identified overpayment and take appropriate legal action, if necessary, to recover those funds.
• Comply with New York State General Municipal Law and the District’s procurement policy for purchases above the competitive bidding thresholds.