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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 before the claims auditor audited and approved the claims.
• Claims totaling $172,760 for 35 check disbursements and 50 non-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.

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