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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Report Highlights

Holley Central School District - Procurement (2019M-7)

Released: March 15, 2019 -- [read complete report - pdf]

Audit Objective

Determine whether District officials used a competitive process to procure goods and services.

Key Findings

  • The written procurement policy was inadequate.
  • District officials did not obtain the required written quotes for 39 of 42 purchases reviewed totaling $176,000.

Key Recommendations

  • Adopt a comprehensive written procurement policy.
  • Ensure purchases are made in accordance with the written procurement policy and procedures and that a competitive process is used.

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

Background

The Holley Central School District (District) serves the Towns of Albion, Barre, Clarendon and Murray in Orleans County and the Town of Clarkson in Monroe County.

The District is governed by a seven member Board of Education (Board). The Board has overall responsibility for financial and educational affairs. The Superintendent of Schools, along with other administrative staff, is responsible for the day-to-day operations.

The Assistant Superintendent for Business is also the purchasing agent and is responsible for overseeing the procurement process.

The Board-appointed claims auditor is responsible for examining all claims. This function segregates two key functions, management’s purchase of goods and services and the authorization of payments for those goods and services.

Quick Facts
Enrollment999
2018-19 General Fund Appropriations$25 million
2017-18 Expenditures a$1.1 million
a Subject to the procurement policy

Audit Period

July 1, 2017 – November 19, 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