Audit Objective
Determine whether the Town of Oxford (Town) officials used a competitive process to procure goods and services.
Key Findings
Town officials did not always use a competitive process when purchasing goods or services, as required by New York State General Municipal Law (GML) Section 103 or the Town’s procurement policy (Policy).
Of the purchases totaling $1.7 million that we reviewed, Town officials did not seek competition for purchases totaling $848,783. In addition, the Town may have saved $44,828 if officials had alternative procurement procedures in place. Specifically, competition was not sought for:
- 52 purchases subject to competitive bidding requirements totaling $463,310.
- 31 purchases totaling $165,747, which were subject to the Policy.
- Four contracts for public works purchases totaling $31,689.
- Insurance coverage and engineering services totaling $188,037.
Because officials did not seek competition, the Town Board (Board) did not ensure that the Town obtained the most favorable terms and conditions in the best interests of its taxpayers.
Recommendations
The audit report includes seven recommendations to help the Board and Town officials improve their procurement practices.
Town officials agreed with our recommendations and have initiated or indicated they planned to initiate corrective action.