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Audit Objective

Determine whether District officials purchased goods and services in accordance with Board policy and applicable statutory requirements.

Determine whether claims were supported by adequate documentation, for appropriate purposes and audited and approved before payment.

Key Findings

District officials did not:

• Seek competition for professional services obtained from seven providers who were paid a total of $172,184 in 2016-17.
• Have required written quote documentation for purchases from 11 purchase contract vendors totaling $91,585 and four public work contract vendors totaling $27,319 in 2016-17.

The Board did not appoint an independent claims auditor.

Key Recommendations

• Ensure District officials seek competition by obtaining bids and issuing requests for proposals (RFPs) for professional services in accordance with statutory requirements and District policy.
• Ensure the required quotes for goods and services are obtained and kept with purchasing documentation.
• Appoint a claims auditor who is independent of the purchasing process in accordance with New York State Education Law, Section 1709.