Determine whether Phelps-Clifton Springs Central School District (District) officials ensured the economical purchase of fuel.
District officials did not purchase fuel in the most economical manner or seek competition when purchasing fuel, as required.
- During the 30 month audit period, the District could have reduced the District’s fuel expenditures by at least $124,428. The savings would have covered the District’s average gasoline and diesel fuel purchases for almost 11 months. We found:
- The District could have saved at least $49,448 by using the Office of General Services (OGS) contract price.
- Officials should not have paid $74,980 to a local gas station. The erroneous payments comprised $57,415 in taxes and $17,565 in finance charges and other fees.
- Procure fuel in a competitive manner by bidding for fuel purchases or using OGS contracts.
- Explore entering into an intermunicipal agreement to purchase fuel.
- Properly audit fuel invoices to ensure they do not include taxes and unnecessary fees and seek reimbursement for improper charges paid.
District officials agreed in part with our recommendations and indicated they will implement corrective action. Appendix B includes our comments on issues raised in the District’s response letter.