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. In audit report 2008-S-129, we examined the School's procurement practices and found it needs to strengthen controls over its procurement operations. 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. When we followed up with School officials, we found that they implemented both recommendations included in our initial report.dures.