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NYS Comptroller


Taxpayers' Guide to State and Local Audits

Audits of Local Governments and School Districts

Village of Schuylerville – Procurement (2014M-228)

Released: October 31, 2014 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to evaluate the Village’s procurement practices for the period June 1, 2012 through April 30, 2014.


The Village of Schuylerville is located in Saratoga County and has a population of approximately 1,400. The Village is governed by an elected five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year are approximately $1.5 million.

Key Findings

  • Village officials did not always use competitive procedures for the procurement of goods and services as required by statute.
  • A purchase awarded by the best value method, in which non-price factors can be considered, did not adhere to best value requirements.

Key Recommendations

  • Ensure that competitive bids or offers are awarded in accordance with statute.
  • Provide guidance relating to the best value method as an alternative for awarding purchase contracts.

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