Determine whether Brighton Central School District (District) officials made procurements related to the 2021- 22 capital improvement project (CIP) in accordance with District policies, statutory requirements and good business practices.

Key Finding

District officials did not demonstrate that certain goods and services related to the 2021-22 CIP were procured in accordance with District policies, statutory requirements and good business practices.

• Of the nine CIP contracts totaling $4.4 million awarded to vendors, officials could not support they competitively awarded two contracts, totaling $2.8 million. Instead of competitively bidding these contracts, officials used vendors that were granted awards from group purchasing organization contracts. However, officials could not demonstrate that they performed cost-benefit analyses to determine that using these vendors was in the District’s best interest.

Key Recommendation

• Document the analysis when using exceptions to competitive bidding to help ensure the District awards the contract in a manner consistent with District policies, statutory requirements and good business practices.

District officials disagreed with certain findings in our report but indicated they would take corrective action. Appendix B includes our comments on issues raised in their response.