Determine whether Williamson Central School District (District) officials ensured that non-payroll disbursements were appropriately procured, properly audited and approved, adequately supported and for valid District purposes.
The Board did not ensure that non-payroll disbursements were appropriately procured, properly audited and approved, adequately supported and for valid District purposes.
- The claims auditor did not audit and approve claims before payment as required.
- Officials lacked adequate documentation that competitive bids or quotes were obtained or not required for 26 purchase orders totaling $201,179 and invoices or receipts for $41,444 on 118 purchase orders.
- District officials did not seek competition or provide documentation to support their verbal assertions that some providers were sole sources for 21 professional service providers paid $2.6 million.
- The District did not have written agreements with 11 professional service providers paid $1.5 million.
- Ensure claims are audited and approved before payment and adequately supported.
- Ensure documented compliance with competitive bidding statues and the District’s policies, regulations and procedures.
- Seek competition for professional services and enter into adequate written agreements with all professional service providers.
District officials generally agreed with our recommendations and indicated they will take corrective action. Appendix B includes our comment on the District’s response.