2019 NY State Comptroller Claims Auditing

Click here to read the full report (PDF).

Report Highlights

Audit Objective

Determine whether the Board of Education (Board) adequately audited claims before payment and ensured that each was approved, for appropriate purposes and adequately supported.

Key Findings

We found no evidence that the Board, as a whole, performed a thorough audit of claims that not only ensured that claims were adequately supported, that the correct quantities were received and prices charged and that the goods/services purchased were actual and necessary, but also ensured that the procurements and claims adhered to all District policies and procedures.

Key Recommendations

  • Enforce the adopted purchasing policy, procedures and regulation.
  • Require the Business Manager/Treasurer to submit claims packets to the Board, together with the warrant.
  • Perform a thorough audit of each claim before approving the claims for payment.

District officials disagreed with certain aspects of our findings and recommendations, but indicated they planned
to implement some of our recommendations. Appendix B includes our comments on issues raised in the District’s
response letter.

Translate »