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NYS Comptroller


Audits of Local Governments and School Districts

Barker Central School District – Purchasing (2016M-208)

Released: August 19, 2016 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to review the District’s purchasing practices for the period July 1, 2014 through April 6, 2016.


The Barker Central School District is located in the Town of Somerset, Niagara County. The District, which operates one school with approximately 800 students, is governed by an elected seven-member Board of Education. The District’s reported expenditures for the 2014-15 fiscal year totaled approximately $16.8 million.

Key Findings

  • The District’s written purchasing policy does not contain formal guidance for acquiring and documenting price quotes for purchases below the competitive bidding requirements.
  • The claims auditor was unaware of the District’s informal policy for securing price quotes for purchases under the competitive bidding thresholds.

Key Recommendations

  • Revise the purchasing policy to indicate when competitive quotes are required and describe the documentation that should be attached to each claim.
  • Communicate the purchasing policy for securing price quotes to the claims auditor so the claims auditor can conduct an adequate audit of claims and ensure that District officials are complying with the policy.

Local Government and School Accountability Contact Information:

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