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    Audit Report

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    neal mcnamara

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    © All Rights Reserved
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    rem a SP RIM BBP SS Treo G ERIC A KINSHERE CPA LLC 16 State Road #8 Post Office Boz 791 Sagamore Beach, MA 02562 Ms, Kathleen Perey ‘Asst, Superintendent for Business and Human Resources Milford Public Schools, 31 West Fountain Street Milford, MA 01757 Dear Ms. Per, ‘We have performed the procedures enumerated below onthe Maintenance of Building expenses fom ‘reports provided bythe Milford Pubic Sehoos far the period July 1, 2019, through June 30,2022, The Milford Public Schoo!s i responsible forthe Maintenance of Building expenses. The Milford Public Schools has agreed to and acknowledged thatthe procedures performed ate appropriate wo meet the intended purpose of reporting on selected expenditures made for the maintenance of schoo! buildings bbeiween July 1, 2019, and June 30,2022. This report may not be suitable for anyother purpose. The procedures performed may not addres al the tems of interest to a wer ofthis report and may no meet the needs ofall users ofthis report and, as such, users are responsible for determining whether the procedures performed are appropriate fo ther purposes ‘The procedures and he associated findings are contained in the following pages ‘We were engaged by the Milford Public Schools to perform this agreed-upon procedures engagement and «conducted our engagement in accordance wth atestation standards established by the AICPA, We were ‘not engaged to and did not conduct an examination or review engagement, the objective of which would bbe the expression ofan opinion ar conclusion, spectively, on Maimenance of Building expenses from ‘reports provided by the Milford Public Schools forthe period July 1, 2019, trough June 3, 2022, ‘Accordingly, we donot expres such an opinion oc conclusion. Had we performed additional procedures, ‘other matters might have come to our tention that would have been reported to you ‘We are required tobe independent of the Milford Pubic Schools © meet our other ethical responsibilies, in accordance withthe relevant ethical requirements elated to our agreed-upon procedures engagement a Deichug CPA Eric A. Kinsherf, CPA LLC Sagamore Beach, Massachusets February 27,2024 - INDEPENDENT ACCOUNTANT’S REPORT Contents Agreed-Upon procedures, 7 $0 ae ‘Agreed Upon Procedure # rc Findings: Agreed Upon Procedure #1. Agreed Upon Procedure #2 - Findings - Agreed Upon Procedure #2 Agreed Upon Procedure #3... Findings - Agreed Upon Procedure #3 Agreed Upon Procedure i Findings - Agreed Upon Procedure M.. [ Agreed Upon Procedure #8. Findings - Agreed Upon Procedure #5. Agreed Upon Procedure #6 nono Findings - Agreed Upon Procedure #6. — 2 Page| 2 rrr rrr er ero er OC ee IAs INDEPSNDENT ACCOUNTANTS REPORT. Aeccd-Upon Proceducs ‘Agreed Upon Procedure #1 Examine Maintenance of Buikling expenses from reports provided by the Milford Public Schools for the period July 1, 2019, through June 30, 2022 ‘These (280) invoices were compiled into an Excel Summary Sheet that allowed for data sorting by ‘Vendor name, Invoice Date, Invoice Amount, Invoice Number, and Invoice description. Invoices were examined by ric Kinsherf CPA and staf for invoice duplications and inconsistent billing practices Price comparisons weee peeformed for certain maintenance items. ‘See Appendix A starting on Page 23 for data from Vendor invoices. Findings. Agreed Upon Procedure #1 Invoiees do not consistently document where good were shipped to or where services were performed. Invoices should specify where the ods were delivered to or specify the lcation for work performed as dane in the invoice example below: | was noted that umerous invoices fom Hancock Electric Motor Sales di na deny “Ship 1" fcation Page 13, Cr rrr ar rr a nr eras es a a ss INDEP:NDENT ACCOUNTANT'S REPORT Agresd Upon Procedure 2 Select vendors in const in with Kathleen Perry Assistant Superiniendent for Business and Human Resources. The following vendors were chosen for review Braza Coastrvetion Demis DiGiando Corporation Eneigy Conservation, lc Hanvock Electric Motor Service [Nev England Schoo! Services. Ine "Next Gen Supply Group Findings - Agreed! Upon Procedure #2 “The Milford Public School Department provided two-hundred and eighty (280) vendor invoices fiom the seven (7) selected vendors totaling $676 449.37. Copies ofall the invoices were received fiom the Assistant Superintendent for Business and Human Rescurecs and summarized in Appendix A ofthis report Kendal Boiler and Tank Company, Ie Page |4 Veaior ‘Amount Paid [Nex en Supply Group S29 S165 Dennis DiGiands Conporation 18,032.00 Kendall Boiks end Tank Company, Ine. | 102,590.00, Hancock Flecirie Motor Service 235133 "Nev England School Services, Ine 57.388.50 Braza Constucton 44,621.00 Energy Conservation, Ine 10,950.00 % 8076.419.37 rrr Tr rr re er Ow eS SO OS OTTO INDEPENDENT ACCOUNTANT'S REPORT ‘Agreed Upon Procedure Interview available personnel to report on the validity of services performed and supplies received, For this procedure it as determined that physical inspections ofa sample ofthe invoies provided, in addition to the review in Procedure #1. would be adequate. For the selected vendors in Agreed Upon Procedure #2 and using the data povided in Agreed Upon Procedue 81, a sample of owen five (25) vendor invoices was selected for inspection, representing $268,343 of vendo invoices. This procedure would determine if these goods and services paid for by the Milford Schoo! Department were received. Eric Kinshert CPA uilized the expertise of licensed Massachusetts ‘Gener Contactor with this procedure ‘On December 27,2023, Assistant Superintendent Dr. Craig Consigh and Assistant Facilities Director Carlos Pena Zuluaga assisted Evie Kinsherf CPA with idemiying the locaton ofthe ‘work referenced onthe twenty-five (25) selected vendor invoices. Inspections were performed to validate equipment purchased and repair work performed. The General Contractor performed inspections ofthe work to confirm thatthe work was completed and that the costs charged were reasonable, The General Contractor did not paicipae inthe “Other Inspections Performed.” WITH GENERAL conTRACTOR TOCRTIOR” | WORK PERFORMED [COST VENDOH Tigh Sno [ AT Chass anol —[ 99.58 [Dams Dito Cop Tang va Contosiongaing [S18600-[ Baas Contactos ‘ACh ebid | $15800-| Dens Dian Cp Sioa oa Sanut-[ Das Dian Co Tia Ses Ca oan $960”[ Das Dian Ca. Tah Sefost[ Otte 3 Caling | $0 68-[ Dats Din Com High Soo [Ofc et Cling [$3075 Dats Dian Cs. Tigh foo [Offs Be Cling | -$.150-[ Das Diino Crp. Tig Seo Gade $7407[ Das Dian Cay Tigh oo Speed mp $2300-[~ Bra Costacin Tigh Seo Cnc $960_| Bra Cosco High Shoo! _[ Doors, nal Wie Sui Daas | si4ats | _NOLETa So] VighSshoot | GymtacerRoom vow | seine | _Negerua So) Ta TE prone Cenee —[ S618 [amis Digs Cog Si cep Window $601-| Demi bande Can siacy [Gham (sora ses | 87017 | aging Sent Seq Walnes Room Cet | $3340” Dams bind Ca Wena Taney Ramppep[ S10331 | Bs Cnaacn wate ad tai Tema Cast hada fp SS05-] Baan Conon Page| 5 =m =m INDEPENDENT ACCOUNTANT'S REPORT OTHER INSPECTIONS PERFORMED. Tigh School | Retube F3 Cleaver Brooks Boiler [$ 6140 [ Kendall Boiler & Tank High School | Retube #3 Cleaver Brooks Boiler | S20340 | — Kendal Boiler & Tank High School | Retube A Cleaver Brooks Boiler | $32,180 | — Kendall Boiler & Tank High School | Retube #2 Cleaver Brook Boiler | $36930 | Kendall Boiler & Tank igh School ‘Ride-On Speed Seruboer | 515.843 | Next-Gen Supp ‘Stacy ‘Stand-on Serubber ‘12519 [Next-Gen Supp Fludings - Agreed Upon Procedure #8 Key personnel were not availabe tobe interviewed forthe selected goodservces a they no longer work forthe district. The Facilities Director position is vacant, and the Assistant Facilities Divector 38 not ‘employed bythe ditet when this work was done, and supplies ordered Inspections Performed with General Contractor “Nineten (19) invoices were seletd foe inspection a noted in he table below. nto (2) instances, We were not able to veri the work’ extene. There was insufcin infermation provided on the invoie to ‘etermine the pete locaton forthe roe. These ae hizhliahted below andthe respective invoices are _rovided below. The General Contractor verified to his satisfaction the existence and cost reasonableness ‘ofthe other seventeen (17) inves. | HighSchoot | Deor #14, instal Wide | SIAATS Page| 6 Style Doors ‘New England School ‘Services, ne Confirmed | castence and Location | Work Performed — | Cont Vendor = reasonableness High Scho! | AT Clas Demolition | $7,158] Dennis DiGiando Cp. | Confirmed Parking La $18,620 | Beara Consrustion | Confirmed ConsieitionPachn | ‘Al Cessoom Rebuild | $13,800 | Denis DiGando Corp] Confimed Copy Room 55.960_, Dennis DiGiando Cop. | Confirmed High Seboo! | Office 852 Ceiling [$6488 | Dennis DiGindo Cop. | Contes HighSchoo! | Office B64 Ceiling | 83075 | Demis DiGiando Cop. | — Confirmed Highschoo!| Office 865 Ceiing | $4150 | Dennis DiGindo Cop. | Confirmed Highschool | Guidanee Area | $4740 [ Dennis DiGiando Cop | Confined Highschoo!| Speed Bump 52500] Brava Consustion [Confirmed TlghSchoo!] Concrete Pads | $5,960 rasa Confined Con [= | INDEPENDENT ACCOUNTANT'S REPORT 15 Panition-Medi Reception Wind Stacy @ Classoom (1) Sorage 7.017 ‘Confirmed ‘Siacy___| Wellness Room Closet | $2.340_| Dennis DiGiando Corp. | Confined Memovial | — Handicap Runyp Prep, — 310,391 Braza ‘Confirmed Walkswsy/Overhead Repair "Memorial [ Consiaet Handicap Ramp | $3105 Baza Tontimed Page |7 INDEPENDENT ACCOUNTANT'S REPORT i & Bennie vistando corporation TN\IOUCE Page (6 Cr Rr rr rr wr ew er Or Or IB oA Page| INDEPENDENT ACCOUNTANT'S REPORT 001 Savices ne. INVOICE Cr rrr rere er re BB os INDEPENDENT ACCOUNTANT'S REPORT Other Inspections Performed Fou (8) invoiees were selected for inspection as noted in the table below. In one (1) instance, we were not able (overly the work’ existence, exception highlighted below. Images and corresponding eepait invoice are also provided. We verified the existence and eos reasonableness of he other thre(3) ‘omer Inspections Tocation Work | Gest [Vendor ‘Confirmed existence avd Cost Performed Reasonableness High School | Rewbe #3 Cleaver | S6.140 Confirmed — Brooks Boiler Tank High School | Rewbe #3 Cleaver | $0840 | Kendal Boiler & | Confirmed Brooks Boiler Tanke 7 High School | Rewbe 1 Cleaver | $32:180 | Kendall Boiler & | Confirmed Brooks Boiler Tank _| Retube #2 Cleaver | 654 959 | Kendal Boiler & igh Sehoot | Rete #2 Cleaver | 536.930 Kend Page |10 INDEPENDENT ACCOUNTANT'S REPORT -e = = INDEPENDENT ACCOUNTANT'S REPORT Kendall Boer & Tank TT Retna Road ress FY 864 por Invoice * 7*>! (Chelmsford, MA 01824 Be em a0 Date [Invoice # [Tima was Bil To Ship Te aor nigh Sent Milford Publle Schools 1 W Fosotia St [31 West Fountain st Mato, ta 1757 [Mutord, Ma 01757 — Terms Description ‘ay Rate__| Amount [cine 6 Clever Books bor: Tae] —— ator isi2g8e 00 @ S295 on aM =2PM 1008, 11202, 114, us PAnsiAm 16 Matera (80) 198 Baer Tubes $1,100 13,7004 28%) Mise Matera 1275 |Onypen! Actin, och pte eraler ater isceun sno] noe otal ae en Sao py nent 168 Du 3 Page |12 Cr rr rrr ere er CO eC OI a so Page | 1% INDEPENDENT ACCOUNTANT'S REPORT. 7 r 7 fr r [ r T | I | I L L L L L L L INDEPENDENT ACCOUNTANT'S REPORT “This isthe lef sde of Boiler #2 as found on December 27,2023 Page| 14 INDEPENDENT ACCOUNTANT'S REPORT r ; I J 7 I r I I I I I L l l L L L L Page |15 PO ee er ooo Page | 16 INDEPEXDENT ACCOUNTANTS REPORT up ofthe eight side of Boer #2 as fo tober 2022 icon the nes age oon December 27,2023, R rrr rr rer ere Ce TI To oTAO INDEPENDENT ACCOUNTANT'S REPORT “Kbe ovugmeen Invoice Ghtoaerd NA 1824 soot Date [aie | auto Sapo = rp ao bere ara 87 Pane) [Tome Deszription Rae | anoone Removed aad = [Ber Cott rded ad ae Laborfhooes on Die Freier | sellehe Ow: dom « Trobrs, (sear tacian waite) wi U. ous eco bag | leurs [Materials (521.270.00) [ein ness ese 209 fine. Materile: 5 1, cs (Oper pe ne a a es Ata npn appre ao) — Banca dn oy Page | 17 cr rr rr ree re er I oo INDEPENDENT ACCOUNTANT'S REPORT 7, 2023 vate for epsir work performed in for aditonal work on Boiler # and #3 dated Page | 18 Cr er eae ere ee aa oT INDEPENDENT ACCOUNTANT’ REPORT Kendall Bole & Tank Coy 10ers tana Invoice far miuesus Cheinnd A 0824 Si an one Date [Invoice # waned | we Bill To ‘Ship To ora igh Stent [tra Poe Sees [31 w Poxntan 31 West Fountain St Mater MA 01757 tors. na 01787 wv P.0.No. Terme Description ay Rate | Amount _| Reseed Caer Brook beter an) Home {eames rset: evens placed 15 aes, pe oor goatee Jeon antares. ene 21708, teristic.) ) Mix: Matera: 38 JOnyaen Acetylene, rch ps, ste feraes aber Discoust seo] sa ral eam Page | 19 INDEPENDENT ACCOUNTANT'S REPORT Kendall Boer i Tank Co, Ine. Hea riggs «Invoice etn MA 01824 = ots aoa eran a == (lave Ship To fie asa Fart Fa Stoo Srwiretaaar |31 West Fountain St labora, MA 01757 ier, os7 Oe Teme ‘ant = Tost =| Balance Due scan Page | 20 rrr rr Pr RP Pe ewe SS I INDEPENDENT ACCOUNTANTS REPORT grew Upon Procedure i Send centifed letters to selected vendors to confirm services were delivered and products shipped ings - Agreed Upon Procedure 4 The lble below summarize the confi sen. The comment section details response and response stots. As noted, three vendors, Braza Construction, Kendall Boiler & Tank Company, and Next Gen ‘Supply Group have not responded. Appendix B contain eopes of vendor confirmations and vendor responses Name Work Tnvoices | Comment Reviewed | Bimeatconsinietion | Yes Yes ‘Confirmation not received DemnisDiGiando | Ves Yes | Vendor responded to conti al the invoices and | Corporation work petfomed and delivered were accurate, Yes Yes | Vendor responded 0 confi al te invoies and work performed and delivered were secre aneoek Elesire Motor [Yes Yes | Vendor sponded confirm and feilighed Senice nef the missing invoices. The work was performed on 10/262022 and for $1918.22. [——--4 Yes for} | Yes | Confirmationnotreceived Wow Falond School | Yer Yes | Vendor esponded a confnn all the invoies and Services. Ine work performed and delivered were score _ No Yer ‘Confirmation not received ‘Agreed Upon Procedure #5 Request shiping documems for proiuts and aempt wo vallate withthe invoice and items received Fis ings - Agreed Upon Procedure #5 Tigh Skool [Ride OF STREET NeGen Sapp el ttc mre wih he Sent - | Moc on 227203 Tay Seo | Stamm | S519 Neen Sop Ae to ily inp and Senter tnt sv nb ih he Imoice on 122723 Page| 21 Cra ae as aac sa ss a INDEPENDENT ACCOUNTANT'S REPORT Agreed Upon Procedure #6 Compile report with invoices checked and ress Findings - Agreed Upon Procedure #6 ‘Afler review of invoiees from vendors selected for completion of on-site inspections the fllosng were note: "©The Digit was hilled $36,980 for work on oiler #2 which sinoperable, Kendall Boiler and “Tank Co. Ine didnot respond to the equest made to confirm the work. A copy ofthis invoice can be found on page 17 ofthis report ‘+ Thee vendors didnot respond to the request o confirm work: Braza Construction, Kendall Boiler and Tank Co, Inc, and Next Gen Supply Group ‘+ Turnover the Facilites Director and Assistant Facilites Director lef no key personnel tbe interviewed who were employed at the time the sleced invoices were bile. The Fac Director position is vacant while the Assistant Facilites Dieecoe poston is ile. ‘+ The Distriet was billed $8,688 fra storage room that could not be located, Dennis DiGiando Corp responded 1 the confirmation request tating tha ll yoods were delivered. A copy’ ofthis woice canbe Found on paye 8 ofthis epor. ‘©The Distet was Biles $6,124 fr High Schoo! Gymloeker room doors and locks. The results ot this work could not be located. New England School Services, Ine. replied to the confirm request stating that all goods were delivered and services rendered. A copy ofthis invoice canbe found ‘on page 9 ofthis report. ‘Agreed Upon Procedure #7 “Make recommendations for improvements for process improvement and enhancement to intemal contol, Findings - Agreod Upon Procedure #7 Recommendations |. Town Counsel should be contacted and provided a copy of this report. I appears that a Vendor invoiced and received payment from the District for work that was not performed. Advice fom ‘Town Counsel shouldbe sought to explore the various legal options available tothe Dstt. The Distiet may need to pursue this mate with he State Inspector General's office and the State ‘Atomey Genera 2. The District's invoice processing procedures shouldbe reviewed and amended to: 1 Include a general requirement that no invoice over $1,000 for goods and services should be uid iti doesnot provide an exact ideniiation ofthe school nd locaton within the ‘school, where goods were delivered, or services performed 1h Roque an “testation” form for epinimsintenance services over $2,500 be signed by the Department Head and the Vendor certifying the work billed for as been completed, the ‘6 Include a general requirement stating tha the Schools Building Principals Foilties Director approve al invoices for sepa services over $250. 44. Consider equiing vendors to include purchase orders on ther invoices. Page | 22 ao rr rr rm Pr er rR eC eS INDEPENDENT ACCOUNTANT'S REPORT The District should develop an Inventory sytem forthe racking of supplies ‘The Distr should work toward fling he vacant Facilites Director position ‘The Dist should consider iting a par-sime Distt sta auditor or an outsourced auditor to perform periodic inspections fo all purchases preter han a certain amount. 6. Procurement was not checked. The District should review its procurement policies wo ensure compliance with MGL, “The District shoul Follow upon the (2) tems not located during the inspections. Page | 23 Cer rrr rr wre we 8A INDEPENDENT ACCOUNTANT'S REPORT APPENDIX A. ‘Data fom Vendor Invoices provided by the Milford Schoo! Department Vendor Braes Constrcton Ine ‘Brana Consrvtion, Ine Braza Construction, Ine Braza Consreton, Ine Braza Consrution, Ine Braza Consrection, Ine Dennis DiGiando Corporation Dennis DiGiando Corporation Dennis DiGiando Corporation Dennis DiGianda Coepocation Dennis DiGiando Corporation Page | 24 Tavoiee Date 202020 6292020 ir 20 hvriy202 ° a0 wio2021 w2ar022 2am wre e020 2020-666 2020-694 m2 14630 2022- 64a 220-883, 2m. Ise 2103641 2033 22018 2202 22034 “Amount 18620 tos91 6585 3220 310s 2500 6618 13800 648 nse ni00 Description Parking Lot Patching ‘Consttion for 11 new handicap ramps and constuction for $4 walkways ad repsir ofan overhang suck By a eae, Constrstion fnew concrete pods, ‘excavate, prepare, form & pour (80) ‘ew concrete pads 6x 24% 18'& 10x 5 & reset linear fet of granite curbing. Labor & installing landscape timbers Construction fr 9 handicap ramps ‘Supply and install | speed bomp Panitions for new classrooms in Media Center (1) Door & fame, panting, vinyl tase Constrict patton wall (1) Construct ence wall cove heating pipes (1) Dor, frame and hardware (1) Pain (1) CT oor covering & vinyl base (1) ‘Skim coat coneete slab (1) Eletical switch (1) Labor and material to build storage room (1) Door, frame and hardware. Paint. Electret Removal of wooden stage (1) Removal ‘of section of block wall and patch block (1) Dumpster (1) CConstret patton wal (1) Pant (2) Door. fame and hardware (1) Vins base (1) Relocate lights (1) rrr Pr PrP ee SS SB SS BS [ Dennis Ditianda Corporation Dennis DiGiando Corporation Dennis DiGiando Corporation Denis DiGiando Corporation Dennis DiGiando Corporation Dennis DiGiando Corpo Dennis DiGiando Corporation Demis DiGiando Corporation Demis DiGiando Corporation Dennis DiGiando Corporation Dennis DiGiawdo Carporation Dennis Di Cerporation Dennis DiGinde Cerporation Dernis DiGiando. Cerporation Dennis DiGiando. Corporation Dernis DiGiando. Corporation Dernis DiGiando. Corporation. Page | 25 INDEPENDENT ACCOUNTANT'S REPORT WINE ysi2021 172019 17209 22002 sr102021 wuo1y orisr2021 vvz021 sam 7019 sys2021 evan einva0e1 snig2020 8232019 i102 oer rows, 19026 19004 200 as vu 2047 aioe 22029 19033 aoa 21028-1 1029-1 20024 pox 2027-1 ae 3960 749 260 A150 seas saa0 ars 3700 3075 2838 2600 2340 2100 1790) 170 Remove existing celling (1) Furnish &] install nw ceiling grid and ile (1) Furnish & install nee LED lights (1) Fonish& install new HVAC registers 0) Remove lockers (1) Remove concrete pads (1) Panton with door (1) Paint bee (I) Install deywall panition with door and frame. (1) all deywal panition with door and frame. (1) Removeexstng cvling (1) Furnish & intl yew ein grid id ke) Furnish install new LED Tigh (1) Furnish & install new HVAC registers a Remove cabinets (1) Conerete deal parition dividing classroom (1) Install drywall partition with door and frame. (1) Paint paiton (1) Vinyl base (1) Remove Cabinets (1) Patch walls and pint (1) Remove existing el install new evling wid and ile (1 Furnish install ew LED lights (1) Furnish install new HVAC registers o Repair & replace ceiling grid as needed, nish & install new lea) Framing, mostute resistant drywall, paint and vinyl base in lower level lasso (1) Furish en install new reception ‘window in fbb) Construct Closet in Wellness Room(1) Frame inopening (I) Furish install, nev door (1) Paint door. frame & pemition() Patch oles in CMU block & paint ‘commen area and office in FT ara, (1) Vinyl Wal Protetion for (12) bathrooms Cr rr err er ree eS SB Corporation Dennis DiGiando Corporation Dennis DiGiando Corporation Demis DiGiando Corporation Dennis DiGiando Corporation Enersy Conservation Ine Eneray Conservation nc Harcock Electric ‘Moor Sales and Serves Harcock Electric Mote Sales and Serves Hancock Electr Mote" Sales and Serviees Hancock Electric Motor Sales and Serviees Page | 26 Dennis DiGTanda INDEPENDENT ACCOUNTANT'S REPORT ‘aaa sv720n 97182020 ‘gnw200 ‘sv 202i 292022 1o2s202 ' 91672022 1o2s:201 ° 107267202 0 6282021 T1058 iow 20026 20025 21040 2082201 lo2s2i01 31299 0838. 71293, 75550 1330 1190 1100 a0 250 7300 3650 516097

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