Purpose of Audit

The purpose of our audit was to determine if District credit card claims were adequately supported, audited prior to payment and paid in a secure and timely manner for the period July 1, 2015 through November 30, 2016.

Background

The Bethlehem Central School District is located in the Towns of Bethlehem and New Scotland in Albany County. The District, which is governed by a Board of Education, has approximately 4,600 students. Budgeted appropriations for the 2016-17 fiscal year total approximately $96.5 million.

Key Findings

• The claims auditor did not audit all credit card claims prior to payment.
• The credit card company directly withdraws monthly payments from the District bank account without the Treasurer’s authorization.

Key Recommendations

• The claims auditor should audit all credit card claims prior to payment.
• The Board should not allow third-party vendors to directly debit funds from District bank accounts.