Issued Date
December 03, 2021
Audit Objective
Determine whether Greenwood Lake Union Free School District (District) officials procured goods and services in a cost-effective manner and ensured claims were audited for accuracy and completeness.
Key Findings
District officials did not always procure goods and services in a cost-effective manner or ensure claims were audited for accuracy and completeness.
- District officials did not use a competitive process for 16 or 27 percent of the purchases we reviewed.
- Request for proposals (RFPs) for three professional services totaling $69,320 were not issued and the RFP for external audit was last advertised in 2011.
- 13 purchases totaling $99,231 lacked quote and sole source documentation.
- Purchasing duties were not properly segregated and adequate mitigating controls were not established.
- The claims audit process was not adequate. As a result, the District overpaid three vendors totaling $14,208.
Key Recommendations
- Periodically issue RFPs to solicit competition when seeking professional services.
- Obtain verbal and written quotes and ensure that all proper documentation is maintained.
- Ensure a thorough audit of claims is conducted before authorizing payments.
- Review overpayments identified in this report and seek recovery as appropriate.
District officials generally agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. Appendix B includes our comment on an issue that was raised in the District’s response letter.