Audit Objective 

Determine whether the East Aurora Union Free School District (District) officials procured goods and services in a competitive manner. 

Key Findings 

The Board of Education (Board) and District officials did not always procure goods and services in a competitive manner. Officials did not update the procurement policy or ensure that employees followed New York State General Municipal Law (GML) when procuring goods and services. As a result, goods and services were purchased without the benefit of competition, resulting in the increased risk that taxpayer dollars were not expended in the most prudent and economical manner. 

The Board and District officials: 

• Did not request proposals within the last five years for 43 professional service contracts (91 percent of tested contracts) totaling $1.8 million. 
• Did not obtain competitive pricing or retain documentation to demonstrate quotes were obtained for 48 purchase and public works contracts (100 percent of tested contracts) totaling $443,734. 
• Procured two separate purchases (12 percent of tested purchases) totaling $63,433 without obtaining competitive bids as required by GML. 

Key Recommendations 

• Ensure all purchase contracts over $20,000 are competitively bid as required by GML. 
• Periodically review and update the procurement policy and procedures as required by GML Section 104-b. 

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