Purpose of Audit

The purpose of our audit was to evaluate the internal controls over the District’s purchasing practices for the period July 1, 2014 through September 30, 2015.

Background

The Longwood Central School District is located in the Town of Brookhaven, Suffolk County. The District, which operates seven schools with approximately 9,200 students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $227 million.

Key Finding

• The District has a Board-adopted purchasing policy which is reviewed annually and Board-adopted regulations which supplement the policy and provide guidance on procurement methods for purchases that do not require competitive bidding.

Key Recommendations

• There were no recommendations as a result of this audit.