Purpose of Audit

The purpose of our audit was to review the procedures used by the District to purchase goods and services that are subject to competitive bidding and quotes for the period July 1, 2014 through December 31, 2015.

Background

The Valley Stream Thirteen Union Free School District is located in the Village of Valley Stream, Nassau County. The District, which operates four elementary schools with approximately 2,190 students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $47 million.

Key Findings

• District officials did not have bid documentation to support payments totaling $757,700 made to two vendors for transportation services.
• District officials did not have documentation to support sole source payments totaling $53,000 to two vendors for textbooks.
• District officials did not follow policy and use competitive quotes to procure goods and services from 14 vendors paid a total of $116,626.

Key Recommendations

• Solicit bids for bus and van transportation services that have no current bid documentation in place.
• Identify all sole source vendors and obtain the required documentation, such as sole source letters signed by an authorized contact person stating that the vendor is the only source for the given product and that such product cannot be obtained elsewhere.
• Obtain quotes for purchases under bidding thresholds as stipulated by District regulations prior to approving purchase orders.