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NYS Comptroller


Audits of Local Governments and School Districts

Corning City School District – Procurement (2016M-222)

Released: October 7, 2016 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to review the District's procurement practices for the period July 1, 2014 through April 26, 2016.


The Corning City School District is located in the Towns of Big Flats and Catlin in Chemung County; the Towns of Dix and Orange in Schuyler County; and the City of Corning and the Towns of Bradford, Campbell, Caton, Corning, Erwin, Hornby and Lindley in Steuben County. The District, which operates eight schools with approximately 4,800 students, is governed by an elected nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $102.5 million.

Key Findings

  • The District's procurement policy does not include procedures for the procurement of professional services.
  • District officials did not always solicit competition through requests for proposals or obtain or retain quotes or bids.

Key Recommendations

  • Revise the procurement policy to include clear language addressing the procurement of professional services and require strict adherence to the requirements of the procurement policy.
  • Solicit competition for professional service contracts and ensure that written or verbal quotes are obtained for purchases that are under bidding thresholds.

Local Government and School Accountability Contact Information:

Phone: (518) 474-4037; Email:
Address: Office of the State Comptroller, Division of Local Government and School Accountability
110 State Street, 12th Floor; Albany, NY 12236