GREENWOOD LAKE – An audit of the Greenwood Lake Union Free School District’s procurement and claims processing has found fault with the district’s procedures in procuring goods and services.
The state comptroller’s office found that district officials did not always procure goods and services in a cost-effective manner or ensure claims were audited for accuracy and completeness.
The state review said district officials did not use a competitive process for 16, or 27 percent, of the purchases reviewed.
The audit found that requests for proposals for three professional services totaling $9,320 were not issued and the RFP for external audit was last advertised in 2011. It also found that 13 purchases totaling $99,231 lacked quote and sole source documentation.
The review also said purchasing duties were not properly segregated and adequate mitigating controls were not established and that the claims audit process was not adequate. As a result, the district overpaid three vendors a total of $14,208.
Key recommendations from the state included periodic issuance of RFPs to solicit competition when seeking professional services; obtaining verbal and written quotes and ensure that all proper documentation is maintained; ensuring a thorough audit of claims is conducted before authorizing payments; and reviewing overpayments identified in the auditor’s report and seeking recovery as appropriate.
