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NYS Comptroller


Audits of Local Governments and School Districts

Westhill Central School District – Procurement (2016M-182)

Released: July 29, 2016 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to evaluate the District’s purchasing practices for the period July 1, 2014 through December 31, 2015.


The Westhill Central School District is located in the Towns of Geddes and Onondaga in Onondaga County. The District, which operates three schools with approximately 1,775 students, is governed by an elected five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $35.3 million.

Key Findings

  • Although the District adopted a purchasing policy, the policy did not include guidance for procuring professional services.
  • Although District officials entered into written agreements with four of the professionals for services totaling $340,729 and paid the agreed upon rates, they did not enter into a written agreement for the attorney’s services of $44,586.

Key Recommendations

  • Revise the purchasing policy to ensure that it provides guidance for soliciting competition when procuring professional services.
  • Enter into written agreements with all professionals.

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