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Audit Objective

Determine whether Weedsport Central School District (District) officials complied with the District’s procurement policy and statutory requirements when procuring goods and services.

Determine whether claims had adequate supporting documentation and were properly audited before payment.

Key Findings

District officials did not comply with statutory requirements or the District’s procurement policy when purchasing goods and services. Also, claims did not have adequate supporting documentation and were not properly audited before they were paid.

• District officials did not seek competition for purchases totaling $736,858 made from two vendors and purchases totaling nearly $1.4 million made from 10 professional service providers.
• District officials paid $687,418 to two professional service providers without entering into a written contract and did not seek competition for the District’s external audit services, as required.
• 23 claims totaling $49,478 were not properly authorized and did not have adequate supporting documentation.

Key Recommendations

• Comply with competitive bidding laws and District procurement policy requirements.
• Ensure all claims have adequate supporting documentation and are audited before payment.

District officials generally agreed with our recommendations and have initiated or indicated they planned to initiate corrective action.