Lavelle School for the Blind (School) is located in the Bronx, New York. The School is one of 11 private schools in New York State that receives operating aid directly from the State to provide educational services for disabled students. During the 2007-08 school year, the School had an enrollment of about 163 students and received approximately $9.6 million in State funds. In our prior audit report 2009-S-2, we examined whether the School established and maintained an adequate system of internal control over procurement, cash disbursements and payroll operations. We found that the School did not have an adequate system in place. When we followed up with School officials, we found that they had made significant progress in correcting the problems we identified in our initial report. However, improvements were still needed.For a complete copy of Report 2011-F-9 click here.