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Audit Objective

Determine whether claims were supported by adequate documentation, for appropriate purposes and audited and approved before payment.

Key Findings

• Checks were printed and signed before the claims auditor audited and approved the claims.
• Claims totaling $30,125 for 25 check disbursements made during the audit period were not audited and approved before payment.

Key Recommendations

• Print and sign checks after the claims have been audited and approved.
• Audit and approve claims before payment in accordance with New York State Education Law (Education Law).¹

District officials generally agreed with our recommendations and indicated they planned to initiate corrective action.

1 Education Law §1724