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Audit Objective

Determine whether Town of Boylston (Town) officials used competitive methods when procuring applicable goods and services.

Key Findings

Town officials did not always seek competition when procuring goods and services.

• Town officials did not use competitive methods, or maintain supporting documentation to show they used competitive methods, to obtain purchases totaling $154,248.
• While the Board is required by New York State General Municipal Law (GML) to review the Town’s procurement policy annually, the last time the Board reviewed the policy was in 2012.
• The procurement policy does not require Town officials to use competitive methods to procure professional services.
• Officials were unfamiliar with the Town’s procurement policy’s documentation requirements.

Key Recommendations

• Use competitive methods to procure goods and services, including professional services.
• Review and update the procurement policy, and consider using competitive methods to procure professional services.
• Maintain appropriate supporting documentation to show information gathered and conclusions reached to support purchasing activity.

Town officials acknowledged our findings and recommendations and indicated they have initiated corrective action. Appendix B includes our comments on issues raised in the Town’s response letter.