Trumansburg Central School District – Procurement (2022M-13)

Issued Date
June 03, 2022

[read complete report - pdf]

Audit Objective

Determine whether Trumansburg Central School District (District) officials procured goods and services in the best interest of the taxpayers.

Key Findings

District officials did not always ensure that goods and services were procured in the best interest of the taxpayers. The Board of Education (Board) did not implement the District’s external auditor’s recommendation to update its purchasing policy and officials did not:

  • Comply with the Board’s requirement to develop written procurement procedures as required by the District’s purchasing policy.
  • Competitively bid two purchases totaling $95,073.
  • Have support that they obtained quotes for 29 purchases totaling $177,032.
  • Use a competitive method to procure professional services and insurance coverage from four vendors totaling $414,838 during the audit period. Officials have been using the vendors for approximately 15 years.

Key Recommendations

  • Update the purchasing policy.
  • Comply with the purchasing policy and develop comprehensive written procurement procedures.
  • Comply with the requirements for all procurements that exceed the competitive bidding thresholds.
  • Maintain documentation that quotes were obtained.
  • Ensure competition is sought periodically for all professional service and insurance coverage vendors.

Officials generally agreed with our recommendations and indicated they would take corrective action.