Audit Objective
Determine whether Spackenkill Union Free School District (District) officials sought competition for the procurement of professional services and entered into written agreements with service providers.
Key Findings
District officials did not always seek competition or comply with the District’s procurement policy when procuring professional services. As a result, taxpayers have little assurance that procurements are made in the most prudent and economical manner.
District officials:
- Paid six professional service providers $987,305 without seeking competition. This represents at least 60 percent of the total paid to professional service providers during the audit period.
- Paid a professional service provider $273,551 without a written service agreement.
- Last sought competition for District insurance policies in 2012, more than nine years ago. However, the insurance should have been competitively bid every three years.
Key Recommendations
The Board of Education (Board) should ensure professional services are completely procured and in compliance with District policy, and that written agreements are entered into.
District officials generally agreed with our findings and indicated they plan to initiate corrective action.