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NYS Comptroller


Audits of Local Governments and School Districts

Report Highlights

Sayville Union Free School District - Purchasing (2019M-69)

Released: June 21, 2019 -- [read complete report - pdf]

Audit Objective

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

Key Findings

  • District officials did not use a request for proposals (RFPs) process or seek competition for three professional service providers paid $220,748.
  • Four vendors were paid $48,816 for goods procured without a competitive bid as required by District policy.
  • Due to the District’s inconsistent purchasing policies, officials do not have clear guidelines to follow when making purchases and therefore, officials may not be procuring goods and services as intended by the Board.

Key Recommendations

  • Review and update purchasing policies to clarify guidelines for procuring professional services and quote thresholds.
  • Comply with District policies by ensuring professional service providers have been selected using RFPs and purchases over $5,000 are competitively bid.
  • Adequately support all purchase decisions including those goods and services obtained from a sole source vendor.

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


The Sayville Union Free School District (District) is located in the Town of Islip in Suffolk County.

The District is governed by an elected seven-member Board of Education (Board) which is responsible for the general management and control of the District’s financial affairs.

The Superintendent of Schools is the District’s chief executive officer and is responsible, along with other administrative staff, for the District’s day-to-day management under the Board’s direction. The Assistant Superintendent for Business (ASB) has authority to prepare, advertise and open bids.

The purchasing agent approves purchase requisitions ensuring the purchasing policy has been followed. The Board-appointed claims auditor ensures purchases follow purchasing policy and informs the Board of all exceptions.

Quick Facts
2017-18 General Fund Expenditures$87.6 million
Vendors Paid from General Fund1,224
Total Paid to General Fund Vendors$28.4 million

Audit Period

July 1, 2017 – June 30, 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