State Education Department

Lavelle School for the Blind: Selected Financial Management Practices

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. 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. The School needs to improve its efforts at monitoring compliance with policies, procedures and guidelines relating to financial operations.

For a complete copy of Report 2009-S-2 click here.
For a copy of the 90-day response click here.
For a copy of the associated follow-up report click here.