Text · page 7 of 13
the following purchases lacked documentation of bids or quotes, or other evidence that officials complied with the procurement policy: ¡ Concrete bleacher pads totaling $30,000, ¡ Office furniture totaling $24,829, ¡ Fuel purchases totaling $21,552, ¡ Partial payment of a video surveillance system totaling $17,315, and ¡ Parking lot sealing totaling $15,075. l 13 claims totaling $59,956 did not contain sufficient itemization of goods or services received. Some examples included: ¡ One claim for a heating, ventilation and air conditioning vendor, for $28,500, included an invoice that did not list or describe the goods or services provided. ¡ One claim for occupational therapy and physical therapy services totaling $10,143 was not itemized with information such as the dates of services or how many students were provided services. ¡ One claim for a “refund for an iPad replacement,” totaling $514, did not have any documentation attached. Officials told us this was to refund a parent for an iPad the parent paid to replace, which was subsequently found and returned to the District. However, there was no documentation of the original payment or the purpose of the refund in the claim’s package. The Business Official told us that because she reviewed and approved the claims to be paid, she was aware that they were for appropriate District purposes and that the appropriate bids and quotes were obtained. However, the documentation for bids and quotes were retained by the District official who requested the purchase and were not provided to the Business Official, accounts payable clerk or claims auditor. If the claims auditor is not provided with sufficient supporting documentation she cannot carry out the essential functions of her job, which include determining whether claims are valid District expenditures and in compliance with District policies such as the procurement policy. Further, when claims are paid without adequate supporting documentation, there is an increased risk the District could incur unnecessary costs or pay for goods and services that were not actually received or were not for proper District purposes. Of f ic e of t he New York State Comptroller 5