Southtowns Record

East Aurora Union Free School District - Procurement (2023M-125)

Government
East Aurora Union Free School District
Posted by publisher
Jan 5, 2024
Kind
State audit
Topics
Audits and oversight

Publisher's summary

The Board of Education (Board) and District officials did not always procure goods and services in a competitive manner. Officials did not update the procurement policy or ensure that employees followed New York State General Municipal Law (GML) when procuring goods and services. As a result, goods and services were purchased without the benefit of competition, resulting in the increased risk that taxpayer dollars were not expended in the most prudent and economical manner.

Original document

Text · page 2 of 13

Contents

Report Highlights .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 1

Procurement .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 2

  How Should School District Officials Procure Goods and
  Services? .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 2

  Officials Did Not Always Comply with Competitive Bidding
  Requirements.  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 3

  Officials Did Not Procure Goods and Services in a Competitive
  Manner.  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 4

  Officials Did Not Always Procure Professional Services in a
  Competitive Manner .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 5

  What Do We Recommend? .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 6

Appendix A – Response From District Officials .  .  .  .  .  .  .  .  .  .  .  .  . 7

Appendix B – Audit Methodology and Standards .  .  .  .  .  .  .  .  .  .  .  . 8

Appendix C – Resources and Services.  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  10