Two state audits of the Avoca Central School District revealed weaknesses in payroll oversight and procurement practices, prompting calls for improved controls and accountability.
In the first audit, covering payroll operations from July 2022 through January 2025, the New York State Comptroller’s Office found that while employee compensation was generally accurate and supported, the district lacked proper segregation of duties. The payroll clerk handled all aspects of payroll and certain human resources functions without sufficient oversight, including manually entering hours worked and authorizing direct deposits.
“These overlapping responsibilities increase the risk of undetected errors or irregularities,” the audit noted. Auditors reviewed payments to 35 employees totaling $417,720 out of the district’s $13 million payroll and found only one case of unsupported pay. The report recommended segregating payroll functions, improving use of timekeeping software, and ensuring salary changes are properly documented.
In a separate review of procurement practices during the same time frame, auditors found the district did not consistently seek competitive bids or proposals as required under state law and its own policies. The audit found that for seven of ten professional service providers, the district failed to issue required requests for proposals, affecting $362,740 in spending. Additionally, purchases of cleaning supplies totaling $22,930 were not competitively bid, and many smaller purchases lacked adequate documentation of cost comparisons.
Auditors also flagged nearly $817,099 in purchases made under a “piggybacking” exemption from competitive bidding, stating the district did not demonstrate that the original contracts met all legal prerequisites.
“When districts don’t follow bidding rules, taxpayers lose confidence that public funds are spent wisely,” the report stated. Five recommendations were issued, including revising procurement policies and tracking aggregate purchases more effectively.
District officials agreed with the findings in both audits and pledged corrective actions. They cited limited vendor options and legacy practices as factors but committed to issuing more RFPs, better tracking purchases, and ensuring competitive bidding compliance moving forward.
Both audits emphasized the need for formal corrective action plans to be submitted within 90 days and publicly posted.
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