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Audit Objective

Determine whether Seneca Falls Central School District (District) officials used a competitive process to procure goods and services to achieve the optimal use of District resources.

Key Findings

District officials did not always use a competitive process to procure goods and services to achieve the optimal use of District resources.

• 21 of 40 purchases (53 percent) we reviewed that were subject to competitive bidding and quote thresholds lacked competition or documentation to support an exception from competition. The purchases totaled $456,331 of which:
  • $331,669 was subject to competitive bidding requirements.
  • $124,662 required quotes.
• District officials did not competitively procure or document an exception from soliciting competition for services provided by six professional service providers  that were paid a total of $895,668.
• The District did not have written agreements with three professional service providers paid $112,262.

Key Recommendations

• Document compliance with competitive purchasing requirements.
• Enter into adequate written agreements with professional service providers.

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