Audit Objective
Did Churchville-Chili Central School District (District) officials make procurements related to capital improvement projects (CIP) in accordance with statutory requirements and District policies?
Audit Period
July 1, 2022 – February 10, 2025
Understanding the Program
Generally, school district purchases should be made in the taxpayers’ best interest. One method for ensuring that goods and services are acquired in a cost-effective manner is to create as much competition as possible. Whether using formal competitive bids in accordance with New York State General Municipal Law (GML), requests for proposals, or written and verbal quotes, a well-planned solicitation effort is important to reach as many qualified vendors as possible.
The District entered into 12 CIP contracts valued at approximately $36.6 million during the audit period.
Audit Summary
District officials did not ensure goods and services related to CIP contracts were competitively procured in accordance with the District’s procurement policies or GML. As a result, officials cannot assure taxpayers the 12 CIP contracts entered into, and valued at approximately $36.6 million, were procured in the most prudent and economical manner and without favoritism. Specifically, officials responsible for purchasing did not:
- Advertise in the District’s official newspaper, as required by GML, for nine CIP contracts totaling $32.6 million.
- Demonstrate that prior to awarding all three contracts, totaling approximately $4 million, through a group purchasing agency (GPO), District officials reviewed the contracts to ensure the District was permitted to award the contracts pursuant to the “piggybacking” exception set forth in GML Section 103(16).
- Competitively bid for moving and storage services totaling $35,535.
The report includes four recommendations that, if implemented, will improve the District’s procurement process. District officials agreed with our recommendations and have initiated or indicated they planned to initiate corrective action.
We conducted this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law (GML). Our methodology and standards are included in Appendix C.
The Board of Education (Board) has the responsibility to initiate corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in this report must be prepared and provided to our office within 90 days, pursuant to Section 35 of the New York State General Municipal Law, Section 2116-a (3)(c) of the New York State Education Law and Section 170.12 of the Regulations of the Commissioner of Education. To the extent practicable, implementation of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit Report, which you received with the draft audit report. The CAP should be posted on the District’s website for public review.