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Audit Objective

Determine whether School officials provided school meals in a cost effective manner.

Key Findings

• Over the last two years, lunch operations have incurred operating deficits totaling $150,000.
• Officials did not perform meals-per-labor-hour (MPLH) or cost-per-meal equivalent (ME) analyses.
• Officials could have saved money if they purchased from the New York State Office of General Services (OGS) cooperative bid.

Key Recommendations

• Periodically complete MPLH and cost-per-ME analyses.
• Continue to increase revenues by increasing average-daily-participation (ADP) and participating in available State or federal programs.
• Ensure the School is obtaining the best price when making purchases.

School officials agreed with our recommendations and indicated they planned to initiate corrective action.