Purpose of Audit

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

Background

The Mineola Union Free School District is located in the Town of North Hempstead, Nassau County. The District, which operates five schools with approximately 2,800 students, is governed by an elected five-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $87.8 million.

Key Findings

• The Board does not have written guidelines or procedures for seeking competition for purchases that are not subject to competitive bidding requirements.
• The purchasing agent does not ensure that quotes are obtained or purchases are made through a State or County contract prior to approving the purchase orders.

Key Recommendations

• Develop written procedures for making purchases that are not subject to competitive bidding requirements.
• Ensure that adequate actions have been taken in soliciting competition, or applicable contracts are used, prior to approving purchase orders.