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 November 13, 2015.

Background

The Pearl River Union Free School District is located in the Town of Orangetown, in Rockland County. The District, which operates five schools with approximately 2,500 students, is governed by an elected five-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year were approximately $63 million.

Key Findings

• Written procedures were not in place to monitor and enforce compliance with the District’s procurement policy.
• District officials did not follow or enforce compliance with the District’s procurement policy when purchases were not subject to competitive bidding requirements.

Key Recommendations

• District officials should establish and implement written purchasing procedures.
• The Board should ensure that District officials use competitive methods when procuring goods and services in accordance with State General Municipal Law and the District’s purchasing policy.