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Audit Objective

Determine whether the District procured goods and services in accordance with District policy and procedures.

Key Findings

• District officials properly sought competition for 10 purchases totaling $1.2 million that exceeded General Municipal Law’s bidding requirements.
• District officials did not provide documentation that they obtained quotes prior to making three purchases totaling $18,174.
• District officials were unable to provide documentation supporting their selection of four professional service providers paid a total of $76,781.

Key Recommendations

• Review the procurement policy annually and make any amendments to keep the policy current.
• Ensure that compliance with the procurement policy is part of the claims approval process.
• Ensure District officials seek competition when procuring goods and services, as required by District policy.

District officials disagreed with certain aspects of our findings and recommendations, but indicated they have initiated corrective action. Appendix B includes our comments on issues raised in the District’s response letter.