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Audit Objective

Determine whether the Manchester-Shortsville Central School District (District) officials properly and transparently used capital project resources.

Key Findings

Officials did not properly or transparently use capital project resources. As a result, voters were not afforded the opportunity to ratify or reject the Board’s decisions or have assurance that officials obtained services at the best cost.

• Officials added another project phase totaling approximately $1.2 million and completed $149,000 in additional work that were not presented to and approved by the voters.
• The Board did not competitively bid four change orders totaling $244,000, as required.
• Officials did not follow their procurement policy and seek competition for project related professional services totaling more than $1 million.

Key Recommendations

• Present future capital project plans transparently to voters.
• Competitively bid change orders exceeding the statutory bid limit.
• Procure professional services in accordance with District policy.

District officials agreed with our recommendations and indicated they planned to initiate corrective action.