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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Report Highlights

Coxsackie-Athens Central School District - Procurement and Claims Audit (2018M-180)

Released: December 7, 2018 -- [read complete report - pdf]

Audit Objective

Determine whether District officials purchased goods and services in accordance with Board policy and applicable statutory requirements.

Determine whether claims were supported by adequate documentation, for appropriate purposes and audited and approved before payment.

Key Findings

District officials did not:

  • Seek competition for professional services obtained from seven providers who were paid a total of $172,184 in 2016-17.
  • Have required written quote documentation for purchases from 11 purchase contract vendors totaling $91,585 and four public work contract vendors totaling $27,319 in 2016-17.

The Board did not appoint an independent claims auditor.

Key Recommendations

  • Ensure District officials seek competition by obtaining bids and issuing requests for proposals (RFPs) for professional services in accordance with statutory requirements and District policy.
  • Ensure the required quotes for goods and services are obtained and kept with purchasing documentation.
  • Appoint a claims auditor who is independent of the purchasing process in accordance with New York State Education Law, Section 1709.

Background

The Coxsackie-Athens Central School District (District) serves the Towns of Coxsackie, Athens, New Baltimore and Cairo in Greene County.

The nine-member Board of Education (Board) is responsible for the general management and control of operations. The Superintendent of Schools is the chief executive officer responsible for day-to-day management. The Assistant Superintendent of School Services oversees business operations and is the Boardappointed purchasing agent.

The Board appointed a claims auditor responsible for, among other things, ensuring that claims include adequate supporting documentation and determining that each claim meets procurement policy requirements.

Quick Facts
2016-17 Expenditures$31.5 million
2017-18 Appropriations$30.8 million
Enrollment1,400
Employees356

Audit Period

July 1, 2016 – March 27, 2018


Local Government and School Accountability Contact Information:

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