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Report Highlights East Aurora Union Free School District Audit Objective Background Determine whether the East Aurora Union Free School District (District) officials procured goods and The District is located in the Towns services in a competitive manner. of Aurora, Colden and Elma in Erie County. The District is governed by Key Findings the elected seven-member Board, which is responsible for managing The Board of Education (Board) and District officials the District’s financial and educational did not always procure goods and services in a affairs. The Superintendent of Schools competitive manner. Officials did not update the (Superintendent), along with other procurement policy or ensure that employees followed administrative staff, is responsible for New York State General Municipal Law (GML) when the District’s day-to-day management procuring goods and services. As a result, goods under the Board’s direction. and services were purchased without the benefit of competition, resulting in the increased risk that The Business Administrator oversees taxpayer dollars were not expended in the most the District’s business office and is also prudent and economical manner. the Board-appointed purchasing agent. As purchasing agent, she is responsible The Board and District officials: for ensuring all goods and services are procured in the most prudent l Did not request proposals within the last five and economical manner possible years for 43 professional service contracts (91 and in compliance with statutes and percent of tested contracts) totaling $1.8 million. established policies and procedures. l Did not obtain competitive pricing or retain documentation to demonstrate quotes were Quick Facts obtained for 48 purchase and public works 2022-23 Enrollment 1,703 contracts (100 percent of tested contracts) totaling $443,734. Purchases Selected from July 1, 2021 through April 14, 2023 l Procured two separate purchases (12 percent Total Purchases Tested 112 of tested purchases) totaling $63,433 without obtaining competitive bids as required by GML. Total Dollar Amount of $7.4 million Purchases Tested Key Recommendations Total Population of Purchases $10.5 million l Ensure all purchase contracts over $20,000 are competitively bid as required by GML. Audit Period l Periodically review and update the procurement policy and procedures as required by GML July 1, 2021 – July 11, 2023 Section 104-b. We reviewed certain documentation District officials generally agreed with our regarding professional service contracts recommendations and indicated that they have from prior fiscal years, back to 2016. initiated or plan to initiate corrective action. Of f ic e of t he New York State Comptroller 1