Katonah-Lewisboro Union Free School District – Procurement of Goods and Services (2022M-122)

Issued Date
November 18, 2022

Audit Objective

Determine whether Katonah-Lewisboro Union Free School District (District) officials procured goods and services in a cost-efficient manner and provided adequate oversight of awarded contracts.

Key Findings

District officials did not ensure that goods and services were procured in the most cost-efficient manner, or provide adequate oversight of awarded contracts. As a result, the District could have paid more than necessary for goods and services.

  • District officials did not seek separate competition for 35 public work projects totaling almost $3.1 million, as required.
  • Project proposals totaling almost $1.2 million lacked adequate detail or were not submitted to the Director of Facilities (Director) for approval.
  • Payments to vendors totaling $1.3 million were not adequately supported or reviewed prior to payment.

Key Recommendations

  • Solicit separate bids for all public work projects that exceed the bidding thresholds in accordance with GML.
  • Review project proposals before approval to help ensure they are adequately detailed.
  • Ensure payments to vendors are for services provided.

District officials generally agreed with our recommendations and indicated they plan to initiate corrective action.