Purpose of Audit

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

Background

The Great Neck Union Free School District is located in the Town of North Hempstead in Nassau County. The District, which operates 10 schools with approximately 6,400 students, is governed by an elected five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $216 million.

Key Findings

• The Board did not adopt a policy for fuel inventory accountability and there were no written procedures to provide guidance to employees.
• Officials did not investigate variances identified on the fuel inventory reconciliations.
• District officials did not perform any vehicle-based reviews to determine whether District vehicle use was reasonable.

Key Recommendations

• Ensure policies and written procedures are in place to adequately control the District’s fuel assets.
• Review fuel daily sheets and investigate all variances.
• Perform a vehicle-based review of vehicle performance, such as miles per gallon, and investigate all variances.