[read complete report - pdf] [read complete 2021 report - pdf]

Purpose of Review

The purpose of our review was to assess the Greenwood Lake Union Free School District’s (District’s) progress, as of February 2025, in implementing our recommendations in the audit report Greenwood Lake Union Free School District – Procurement and Claims Processing (2021M-147), released in December 2021.

The audit determined that District officials did not always procure goods and services in a cost-effective manner or ensure claims were audited for accuracy and completeness. The audit included nine recommendations to help officials ensure that officials procure goods and services in a cost-effective manner and ensure that claims are audited for accuracy and completeness.

Background

The District is located in the Town of Warwick in Orange County. The District is governed by a seven-member Board of Education (Board) that is responsible for the District’s educational and financial affairs. The Superintendent of Schools is responsible, along with other administrative personnel, for the District’s day-to-day operations. The accounts payable clerk is the District’s purchasing agent who is responsible for overseeing the purchasing process and ensuring that procurements comply with established policies and procedures. The Board delegated its claims auditing powers and duties to a claims auditor.

Results of Review

It appears that the District implemented sufficient corrective action. All nine audit recommendations were implemented.