Wayne Central School District – Property Disposal (2021M-161)

Issued Date
February 04, 2022

[read complete report - pdf]

Audit Objective

Determine whether Wayne Central School District (District) Board of Education (Board) and District officials disposed of District property in a proper and cost effective manner.

Key Findings

The Board and District officials have not established adequate written policies and procedures over disposals of District property.

We examined the District’s disposal of 15 school buses and seven automated external defibrillators (AEDs) and found District officials disposed of the property without exploring alternative disposal methods. As a result, District officials do not have assurance that they received the best value for this property.

We noted similar deficiencies in our 2014 report.1 Further, despite the results of the District’s 2016 transportation study conducted by an external advisory group which also made a recommendation designed to help the District maximize the value of disposed property, the Board and District officials have not taken corrective action since these reports were issued.

Key Recommendation

  • Adopt a more comprehensive written policy and detailed procedures for the sale and disposal of District property to ensure that the District receives the best possible value for its surplus property.

District officials generally agreed with our recommendation and indicated they would take corrective action.

1 Wayne CSD – Financial Management and Property Purchase and Disposal, 2014M-152.