Purpose of Audit

The purpose of our audit was to examine the School’s student enrollment and billing processes and purchasing practices for the period July 1, 2013 through March 27, 2015.

Background

The Western New York Maritime Charter School, which is located in the City of Buffalo, is a public school financed by local, State and federal resources that is not under the control of the local school board. Oversight of the School is provided by a nine-member Board of Trustees. Operating expenses for the 2013-14 fiscal year totaled approximately $4.8 million.

Key Findings

• The School does not have written policies or procedures to specify what types of documents are acceptable or requiring them to be current, to verify student residence.
• The School did not obtain three written quotes, as required by Board policy, for all purchases subject to the Board’s purchasing policy requirements and did not approve contracts with all vendors.

Key Recommendations

• Develop written policies and procedures that specify the types of residency documentation acceptable for students enrolling or moving and that require periodic verification of the residence of students.
• Approve all contracts and ensure that three written quotes are obtained, in accordance with Board policy.