Audit Objective

Determine whether Heuvelton Central School District (District) officials procured goods and services in accordance with the Board of Education’s (Board) policies and applicable statutory requirements.

Key Findings

District officials did not always comply with statutory requirements and the District’s procurement policy by seeking competition for the purchases of goods and services. As a result, they are unable to assure taxpayers that the District is procuring goods and services in the most prudent and economical manner.

Officials:

• Could not support they used competition, as required, to make purchases totaling $189,497.
• Did not seek competition when procuring professional services and insurance coverage from 10 vendors totaling $310,212. They also did not have written agreements with four of these vendors.

Key Recommendations

• Document compliance with competitive bidding requirements and the procurement policy.
• Periodically use requests for proposals (RFPs) when seeking professional services and establish written agreements with all providers.

District officials agreed with our recommendations and have initiated, or indicated they would initiate, corrective action.