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.

2019 NY State Comptroller Audit

Click here to read the full report (PDF).

Report Highlights

Audit Objective

Determine whether the Board and District officials effectively managed general fund balances.

Key Findings

  • Unrestricted fund balance totaled approximately $2 million on June 30, 2018, or 58.6 percent of the ensuing year’s budgeted appropriations and exceeded the statutory limit by 54.6 to 73.4 percentage points from 2015-16 through 2017-18.
  • The District’s budgeting practices included appropriating fund balance not needed to fund operations and adopting budgets that overestimated appropriations by a total of more than $911,000 (11 percent) from 2015-16 through 2017-18.
  • District officials failed to take corrective action to our prior report that pointed out the excess accumulation of fund balance.

Key Recommendations

  • Develop a plan to reduce the amount of unrestricted fund balance to the legal limit.
  • Adopt realistic annual budgets based on historical or other known trends.

District officials disagreed with certain aspects of our findings and recommendations. Appendix B includes our comments on issues raised in the District’s response letter.

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