Issued Date
October 21, 2022
Audit Objective
Determine whether Penfield Central School District (District) officials made procurements in accordance with District policies, statutory requirements and good business practices.
Key Findings
District officials did not make procurements in accordance with District policies, statutory requirements and good business practices.
- District officials could not support they properly sought competition for purchases totaling $7.9 million:
- Subject to competitive bidding requirements totaling $4.6 million.
- From seven professional service providers totaling $3.3 million.
- District officials did not complete a comprehensive cost-benefit analysis for the District’s land purchase inclusive of State transportation aid, route times, etc., that totaled $802,000. Officials could not provide written justification for selecting the parcel that was purchased or an analysis or documentation for how they negotiated the price of the parcel, which was between $1,500 and $10,200 higher per acre than other parcels reviewed.
Key Recommendations
- Adequately document compliance with competitive bidding requirements.
- Comply with purchasing policies and procedures for procuring professional services.
- Complete a cost-benefit analysis for major District initiatives.
District officials disagreed with certain findings in our report. Appendix B includes our comment on issues District officials raised in their response.