Audit finds confirming purchase orders, missing quotes and recommends central receiving

An external auditor told the Ithaca City School District audit committee that a purchasing review covering July 1, 2025, through April 30, 2026, found repeated control weaknesses and recommended concrete fixes.

"We found 11 purchase orders that were confirming in nature, meaning that the invoice was received before the purchase order was approved," the auditor said during the committee meeting. The audit also identified five purchases made without a contract, five purchases missing the required number of quotes under board policy 6,700, and eight sole-source purchases that lacked documented justification.

The auditor recommended the district ensure all purchases are approved prior to ordering, group similar procurements to determine whether the $20,000 contract or $35,000 public-works bidding thresholds are met, attach required quotes to purchase orders, and document reasons for sole-source designations. The report also advised considering a central receiving area to reduce risk of loss and improve verification of deliveries.

District staff said training and clearer expectations for clerical staff are part of the draft corrective action plan to ensure quotes and supporting documentation are attached to POs. "A lot of times, they just don't get attached to the POs," a district staffer said, adding the information often exists but was not linked to the purchase order file.

The committee asked for follow-up on implementation timing and cost estimates if the district moves forward with a central receiving model. No formal vote was taken; the findings and recommended corrective actions will be included in the committee's next materials.