Purpose of Audit

The purpose of our audit was to review internal controls over the District’s procurement process for the period July 1, 2014 through June 30, 2015.

Background

The Roosevelt Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates five schools with approximately 3,400 students, is governed by an elected five-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year were $92.8 million.

Key Findings

• District officials did not consistently adhere to established policies and procedures and ensure that goods and services were acquired through a competitive process.
• District officials placed orders for goods or services without a valid purchase order, committing the District’s funds without proper authorization.

Key Recommendations

• The Board should ensure that District officials use competitive methods when procuring goods and services in accordance with GML and the District’s purchasing policy.
• District officials should ensure that purchases are not made until the purchasing agent has issued an approved purchased order.