Audit Objective 

Determine whether Village of Unadilla (Village) officials used a competitive process to procure goods and services.

Key Findings 

Village 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 Village’s procurement policy. 

Of the 20 purchases we reviewed totaling $469,283, Village officials did not seek competition for 18 purchases totaling $440,056. By not seeking competition, the Board of Trustees (Board) has less assurance that the Village obtained the most favorable terms and conditions in the best interest of its taxpayers. 

Competition was not sought for: 

• Any of the five purchases subject to competitive bidding requirements during the audit period totaling $314,619. 
• 10 purchases totaling $57,898 which were subject to the procurement policy. 
• Insurance coverage and professional services totaling $67,539. 

Key Recommendations 

• Comply with competitive bidding requirements and the procurement policy. 
• Award contracts for insurance coverage and professional services only after soliciting some form of competition and periodically seek competition for these services at reasonable intervals, such as every three to five years. 

Village officials generally agreed with our findings and indicated they have begun to initiate corrective action.