Purpose of Audit

The purpose of our audit was to review the District’s practices and procedures used to purchase goods and services that are not subject to competitive bidding for the period July 1, 2014 through July 31, 2015.

Background

The East Rockaway Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates three schools with approximately 1,270 students, is governed by an elected five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $38 million.

Key Findings

• The District did not always use competition when making purchases and procuring professional services.
• The District did not always have written agreements with professional service providers.
• District officials did not always retain necessary quote documentation with the claim vouchers.

Key Recommendations

• Ensure that District officials and personnel comply with the District’s purchasing policy and procedures.
• Ensure that professional service providers sign contract agreements with the District before they begin providing services.
• Maintain supporting documentation for all quotes and proposals received, as required by the purchasing policy.