[read complete report - pdf]

Audit Objective

Determine whether Mount Pleasant Cottage Union Free School District (District) officials used a competitive process to procure goods and services and whether purchases were for appropriate District purposes.

Key Findings

While all purchases reviewed were for appropriate District purposes, District officials did not use a competitive process to procure goods and services. The District:

• Paid a vendor $238,465 as a sole source without documentation justifying this was a valid exception to competitive bidding.
• Did not issue requests for proposals for six of 10 professional services providers paid $416,367.
• Did not obtain quotes for 20 purchases totaling $150,293 out of 30 reviewed.

Key Recommendations

• Develop written procedures for procuring professional services and goods and services below bidding thresholds and communicate them to the appropriate personnel.
• Ensure officials comply with the purchasing policy and General Municipal Law when procuring goods and services.
• Ensure purchases are made using a competitive process in accordance with the policy and procedures and adequate supporting documentation is maintained.

District officials disagreed with certain findings in our report. Appendix B includes our comments on issues officials raised in their response.