Eleven thousand dollars. That is what separated first and second when the School Construction Authority opened bids at 12:25 p.m. on May 4 for PS 107 Thomas A. Dooley in Flushing, Queens (solicitation 26-22265D). P&K Contracting, Inc. bid $38,300,000. Roma Scaffolding, Inc. bid $38,311,000. On a $38 million job that is 0.03%. The apparent low is not an award.

The scope, in the SCA's words: DCAS electrification and heat pump systems, windows, an electrical service upgrade, fire alarm and lighting. The "DCAS" tag marks it as part of the city-funded school electrification program. It is a single general contract; the SCA's capital data shows the job finished design in August 2024.

The full tab of twelve: P&K Contracting at $38,300,000; Roma Scaffolding at $38,311,000; Ashnu International, Inc. at $38,722,919; Nehal Contracting, Inc. at $39,426,000; Adam's European Contracting Inc. at $39,497,000; KG Construction Services, Inc. at $39,733,000; Northeast Restoration Corp. at $41,892,000; Whitestone Construction Corp. at $41,931,000; ABC Construction Contracting, Inc. at $41,990,000; Venus Group, Inc. at $42,382,000; National Environmental Safety Company, Inc. at $48,888,000; and Kel-Tech Construction, Inc. high at $49,100,000. The spread is $10.8 million, 28.2% low to high. The median is $40,812,500, and the low sits 6.2% under it. The top six are all inside $1.43 million.

P&K named its three Wicks Law trade subcontractors on the tab: Vital Plumbing, Inc. for plumbing, Central Mechanical Systems, Inc. for HVAC and Hexagon Construction & Electrical Group, Inc. for electrical. On a heat pump job the HVAC slot is the heart of the work, so that name matters to every equipment rep in the city.

The program behind it dates to October 2022, when the city announced a $4 billion plan to make every new school all-electric and to complete or start converting 100 existing schools to all-electric heat by 2030, replacing fossil-fuel boilers with heat pumps. The city said the Department of Citywide Administrative Services would help fund the work and tied it to Local Law 97's emissions targets. The SCA's amended five-year capital plan, noticed in February, carries $1.4 billion for electrification of existing school buildings.

Why this matters. This is what a crowded mid-size SCA field looks like: a dozen prequalified general contractors, most of them firms that bid SCA exterior and building-systems work every season, reading an electrification package the same way. When six bids land inside $1.43 million, the job was won on subcontractor pricing and overhead, not on anybody misreading the scope.

What to do next. Heat pump, controls, electrical gear and window suppliers: the named HVAC and electrical subs are where the purchase orders start. Other trades price to P&K as the apparent low, and nobody should mobilize until the SCA awards. The board item is RFI-000514.

Update, Sept. 28, 2026: The SCA's bid tabulation for solicitation 26-22265D now marks P&K Contracting, Inc. as the awarded bidder.