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Audit Objective

Determine whether the Lynbrook Union Free School District (District) purchasing agent ensured staff followed the District’s purchasing policy for goods and services not subject to competitive bidding.

Key Findings

The purchasing agent did not ensure purchases adhered to the District’s purchasing policy for goods and services not subject to competitive bidding. As a result, the purchasing agent approved 17 purchases totaling $150,962 without knowing whether the purchases were a prudent and economical use of taxpayer money, and in the District’s best interest. For example, the purchasing agent:

• Approved seven purchases totaling $71,141, as sole source, which precludes them from competition, without confirming the purchases met the District’s sole source requirements.
• Did not seek or ensure competition was sought for three additional purchases totaling $18,936.

Key Recommendations

• Ensure all sole source purchases are adequately supported and have no possibility of competition.
• Obtain and review necessary and sufficient documents for all purchases prior to issuing purchase orders, particularly if no quotations were obtained.

District officials generally agreed with our findings and indicated they plan to initiate corrective action.