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NYS Comptroller


Audits of Local Governments and School Districts

Report Highlights

Tuckahoe Common School District - Purchasing (2018M-228)

Released: January 25, 2019 -- [read complete report - pdf]

Audit Objective

Determine whether the District sought competition for its professional service providers and for purchases that were under the bidding threshold, and whether professionals were paid in accordance with Board-approved rates.

Key Findings

  • We reviewed 10 professional service providers paid a total of $422,677 and found the District did not seek competition for eight providers paid $309,300.
  • The District paid an investigator $7,813 more than the Board-approved rate of $45,000.
  • We examined invoices from 20 vendors totaling $48,965 and found that the District procured goods and services from 12 vendors totaling $23,678 without obtaining the required number of quotes.

Key Recommendations

  • Use competitive methods to procure professional services and purchases under the bidding threshold.
  • Obtain Board authorization if necessary professional services exceed the Board-approved compensation in written agreements or Board resolutions.

District officials generally agreed with our recommendations and have initiated or indicated they planned to initiate corrective action.


The Tuckahoe Common School District (District) is located in the Town of Southampton in Suffolk County. The three-member Board of Education (Board) is responsible for the District’s financial and educational affairs.

The Superintendent of Schools is the District’s chief executive officer and is responsible, along with other administrative staff, for day to day management under the Board’s direction.

The Interim Business Official1 oversees the District’s business operations, including developing and administering the budget.

Quick Facts
Employees125 full and part time
2016-17 Total Expenditures (actual)$18,090,018
2017-18 Budgeted Appropriations$20,167,600

Audit Period

July 1, 2016 − November 30, 2017

1 The former Business Official’s employment with the District ended January 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