Purpose of Audit

The purpose of our audit was to review tuition billing and collection procedures for the period July 1, 2014 through June 30, 2015.

Background

The Little Flower Union Free School District is a special act public school, located in the Town of Riverhead in Suffolk County, which was established in 1972 by the New York State Legislature. The District, which has approximately 120 students, is governed by an appointed nine-member Board of Education. Expenditures for the 2014-15 fiscal year totaled approximately $6.8 million.

Key Findings

• The District does not have contracts with four home school districts or counties.
• The District has a past-due balance of $572,141 owed to it by Suffolk County.

Key Recommendations

• Ensure that the District has a written agreement including specific payment terms with all home school districts and counties.
• Continue efforts to collect all past-due amounts billed.