Purpose of Audit

The purpose of our audit was to determine if the District properly accounted for fuel inventories for the period July 1, 2014 through July 31, 2015.

Background

The Three Village Central School District is located in the Town of Brookhaven in Suffolk County. The District, which operates eight schools with approximately 6,700 students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $189.5 million.

Key Findings

• The Board has not ensured that policies and procedures are in place to control fuel assets.
• District officials do not review fuel transaction reports or reconcile fuel purchased to fuel consumed.

Key Recommendations

• Ensure that policies and written procedures are in place to adequately control the District’s fuel assets.
• Request and review fuel reconciliation reports on a periodic basis.