The Lexington School for the Deaf (School) is one of 11 private schools in New York State that receive operating aid directly from the New York State Education Department (Department) to provide educational services for certain types of disabled students. We examined the School's procurement practices and found it needs to strengthen controls over its procurement operations. According to guidance provided by the State Education Department, the School should use competitive bidding when procuring goods and services over $10,000 and for public works projects which exceed $20,000. For procurements under these limits, the Department recommends that schools develop procurement policies that incorporate competitive requirements into major purchases. We determined the School did not comply with Department guidance for procurements over $10,000 and $20,000. For purchases under these limits, we found the School did not comply with its own procedures.For a complete copy of Report 2008-S-129 click here.