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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Report Highlights

Kinderhook Central School District - Procurement (2018M-137)

Released: January 11, 2019 -- [read complete report - pdf]

Audit Objective

Determine whether the District procured goods and services in accordance with District policy and procedures.

Key Findings

  • District officials properly sought competition for 10 purchases totaling $1.2 million that exceeded General Municipal Law’s bidding requirements.
  • District officials did not provide documentation that they obtained quotes prior to making three purchases totaling $18,174.
  • District officials were unable to provide documentation supporting their selection of four professional service providers paid a total of $76,781.

Key Recommendations

  • Review the procurement policy annually and make any amendments to keep the policy current.
  • Ensure that compliance with the procurement policy is part of the claims approval process.
  • Ensure District officials seek competition when procuring goods and services, as required by District policy.

District officials disagreed with certain aspects of our findings and recommendations, but indicated they have initiated corrective action. Appendix B includes our comments on issues raised in the District’s response letter.

Background

The Kinderhook Central School District (District) serves the Town of Kinderhook in Columbia County. The Board of Education (Board) is responsible for managing the District’s operations. The Superintendent of Schools is responsible for the District’s day-to-day management and for the development and administration of the budget. The purchasing agent is responsible for ensuring all goods and services are procured in the most prudent and economical way.

Quick Facts
Employees557
2016-17 Enrollment1,837
2017-18 Budgeted Appropriation$39.2 million
Total General and Capital Fund Purchases$7.6 million

Audit Period

July 1, 2016 – November 9, 2017


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