Purpose of Audit

The purpose of our audit was to examine the District’s fuel card purchases for the period July 1, 2012 through February 28, 2014.

Background

The Herricks Union Free School District is located in the Town of North Hempstead in Nassau County. The District, which is governed by an elected five-member Board of Education, operates five schools with approximately 3,900 students. Budgeted appropriations for the 2013-14 fiscal year were approximately $104.6 million.

Key Findings

• The District inappropriately paid more than $11,000 in federal, State and local taxes on fuel purchases during the audit period.
• The current fuel vendor did not deduct taxes from invoices because the District did not complete the required tax exemption forms.

Key Recommendations

• File necessary paperwork to recoup all sales and use taxes paid on the District’s fuel purchases during the audit period.
• Coordinate with the District’s current fuel vendor to remove federal, State and local sales and use taxes on future fuel purchases at the time of invoicing.