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NYS Comptroller


Audits of Local Governments and School Districts

Report Highlights

Frontier Central School District - Procurement of Professional Services (2018M-98)

Released: August 17, 2018 -- [read complete report - pdf]

Audit Objective

Determine whether the District procured professional services in accordance with Board policies and applicable statutory requirements and whether payments for such services were for proper District purposes.

Key Findings

  • The Board did not establish adequate policies or ensure that District officials developed adequate written procedures for procuring professional services.
  • The District selected and paid nine professional service providers $466,960, but could not provide documented evidence for how or why those vendors were selected.

Key Recommendations

  • Review and update the purchasing policy and procedures to ensure they include detailed guidance for procuring professional services.

District officials generally agreed with our recommendation and indicated they planned to initiate corrective action.


The Frontier Central School District (District) serves the Towns of Eden and Hamburg in Erie County. The Board of Education (Board) is responsible for the general management and control of the District’s operations.

The Superintendent of Schools is the chief executive officer and is responsible for the District’s day-to-day management under the Board’s direction and for the budget’s development and administration. The purchasing agent is responsible for ensuring all goods and services are procured in the most prudent and economical manner possible.

Quick Facts
2017-18 Budgeted Appropriations$84 million

Audit Period

July 1, 2016 – March 6, 2018

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