[read complete report - pdf]

Audit Objective

Determine whether Lockport City School District (District) officials procured goods and services in accordance with the District’s procurement policy and applicable statutes.

Key Findings

District officials did not demonstrate that certain goods and services were procured in accordance with the New York State General Municipal Law (GML) or the District’s procurement policies.

• District officials could have used a more transparent procurement process for a $3.3 million security enhancement project. They did not seek competition for a facial/object recognition software license, prior to adopting a standardization resolution. We also found the resolution’s language to be inaccurate and misleading.
• Officials could not demonstrate that they complied with competitive requirements when awarding two contracts totaling $240,000 pursuant to the exception to GML Section 103[16] known as “piggybacking.”
• Officials did not seek competition for four professional service contracts totaling $238,000.

Officials did not obtain the required number of written quotes for three purchases totaling $46,000.

Key Recommendations

• Document the analysis when using the “piggybacking” exception to competitive bidding to ensure the District awards the contract in a manner consistent with GML.
• Comply with the District’s procurement policy that requires the use of request for proposals to solicit professional services.
• Obtain the required number of written quotes as required by the District’s procurement policy.

District officials generally agreed with our recommendations. Appendix B includes our comments on issues raised in the District’s response.