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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts


Yorktown Central School District – Procurement and Claims Processing (2017M-177)


Released: December 1, 2017 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to determine whether the District procured goods and services in accordance with law and District policy and to determine whether payments for goods and services were appropriate and adequately documented for the period July 1, 2015 through March 31, 2017.

Background

The Yorktown Central School District is located in the Towns of Yorktown, New Castle and Cortlandt, in Westchester County. The District, which has approximately 3,400 students, is governed by an elected seven-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year totaled $98 million.

Key Findings

  • District officials did not consistently use competitive methods when purchasing goods and services.
  • Credit purchases are not properly authorized, controlled and monitored.
  • Claims totaling $728,341 were paid without sufficient documentation.
  • The District overpaid $5,844 for fuel.

Key Recommendations

  • Revise the procurement policy and use competitive methods when procuring goods and services.
  • Revise District policy and procedures regarding credit purchases.

Local Government and School Accountability Contact Information:

Phone: (518) 474-4037; Email: localgov@osc.state.ny.us
Address: Office of the State Comptroller, Division of Local Government and School Accountability
110 State Street, 12th Floor; Albany, NY 12236