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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Mechanicville City School District – Internal Controls Over Purchasing (2012M-181)


Released: December 14, 2012 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to evaluate the District's internal controls over purchasing for the period May 1, 2011, to May 31, 2012.

Background

The Mechanicville City School District (District) is located in Saratoga and Rensselaer Counties, specifically in the City of Mechanicville and segments of the Towns of Stillwater, Halfmoon, and Schaghticoke. The District is governed by the Board of Education (Board) which comprises seven elected members. The District's budgeted expenditures for the 2012-13 fiscal year were $20.5 million.

Key Findings

  • The District adopted a purchasing policy on March 22, 2007, which addresses competitive bidding. The policy, however, does not include guidance on procuring goods and services that fall below the competitive bidding thresholds.
  • We randomly selected 40 claims totaling $115,108 that did not require competitive bidding and tested those purchases to determine if the District had obtained the best quality of goods and services at the lowest possible price. There was no documentation that the District had obtained quotes to ensure that the purchases were procured in the most cost effective manner when required by their informal policy.

Key Recommendations

  • Adopt a purchasing policy that includes guidance for procuring goods and services that do not require competitive bidding.
  • Retain documentation of quotes in compliance with the procurement policy.

Local Government and School Accountability Contact Information:

Phone: (518) 474-4037; Email: localgov@osc.state.ny.us
Address: Office of the State Comptroller, Division of Local Government and School Accountability
110 State Street, 12th Floor; Albany, NY 12236