Text · page 3 of 17
Report Highlights Eden Central School District Audit Objective Audit Period Determine whether the Eden Central School District (District) Board of Education (Board) and October 14, 2020 – March 15, 2024 District officials provided sufficient oversight of and managed the District’s 2022 capital project (project) Background in a transparent manner. The District serves the Towns of Boston, Concord, Eden, Evans and North Collins Key Findings in Erie County. The Board and District officials did not provide The Board is responsible for managing adequate oversight or manage the project in a and controlling the District’s financial and transparent manner. We determined that: educational affairs. The Superintendent l $545,538 of additional work was not included of Schools (Superintendent) is the in the project proposition or subsequently District’s chief executive officer and is communicated to voters. As a result, voters responsible for the District’s day-to-day were not afforded the opportunity to approve or management. reject the additional work. The Director of Finance (Director) l Officials did not seek competition for $3.2 is responsible for administering and million paid for change order work and supervising the District’s financial professional services. Therefore, officials may activities. The Superintendent of have paid more than if the work was awarded Buildings and Grounds (Building through a competitive process. Superintendent) is responsible for directing and supervising the District’s l The Board did not review and approve any of facilities operations, including capital the 108 project change orders totaling $1.4 projects and the construction manager. million, and officials did not submit change However, the Board is ultimately orders to the New York State Education responsible for overseeing and managing Department (SED) in a timely manner for the District’s capital projects. approval. Quick Facts Recommendations Project Budget $15.9 million The audit report includes eight recommendations Original Contracts $14.6 million to help District officials improve their oversight and Change Orders (Net) $1.2 million management of capital projects. Added Work Not Included $545,538 in Original Plans District officials generally agreed with our findings and recommendations and indicated they would take corrective action. Appendix B includes our comment on an issue raised in the District’s response. Of f ic e of t he New York State Comptroller 1