THE CITY OF NEW YORK OFFICE OF THE COMPTROLLER
BUREAU OF FINANCIAL AUDIT

AUDIT REPORT ON OTHER THAN PERSONAL SERVICES EXPENDITURES OF SCHOOLS WITHIN THE DEPARTMENT EDUCATION REGIONAL OPERATIONS CENTER FOR REGION 8 AND ALTERNATIVE HIGH SCHOOLS AND PROGRAMS

FP05-078A
MAY 4, 2005

AUDIT REPORT IN BRIEF

Download the Complete Audit Report (pdf 264 kb)

The audit determined whether Department of Education (DOE) procurement policies and procedures were followed for purchases made by schools in Region 8 and Alternative High Schools and Programs that required Regional Operations Center (ROC) approval.

With the exception of the issues noted below, we found that officials of the ROC and schools of Region 8 and Alternative High Schools and Programs generally followed DOE procurement policies and procedures for purchases that required ROC approval. Specifically:

• Vendor invoices were not always on file;



• Purchase files lacked documentation showing that the items purchased were reasonable and necessary for the operation of the school and whether the services were actually provided; and;



• Purchase files lacked evidence of competitive bidding.

In addition, we found that one payment for services was made prior to the services being rendered. These problems are discussed in the following sections of the report.

We recommend that ROC officials should ensure that:

• Vendor invoices are obtained and maintained on file for all goods and services purchased.



• School officials maintain documentation that demonstrates the need for items purchased and how they relate to the operation of the school.



• School officials comply with procurement regulations requiring written bids from separate vendors. In that regard, all bids must be independent and solicited from separate vendors.



• School officials maintain all appropriate bid documentation on file.



• All services are rendered before payment of invoices, in accordance with the SOPM.