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Audit Objective

Determine whether professional services were procured in a manner to ensure the prudent and economical use of public money in the best interests of taxpayers.

Key Findings

BOCES officials did not:

• Develop policies and procedures regarding the procurement of professional services.
• Seek competition for 28 professional service contracts totaling $1.85 million.
• Have written agreements in place for professional services provided from 17 vendors totaling $1.2 million.

Key Recommendations

• Develop policies and procedures for procuring and awarding professional service contracts above a reasonable dollar threshold only after soliciting some form of competition, and provide guidance as to how competition should be solicited.
• Ensure that BOCES has written agreements with all professional service providers detailing the types and timeframes of the services to be provided and compensation to be paid.

BOCES officials agreed with our findings and indicated they plan to initiate corrective action.