Elmira Heights Central School District - Nonresident Tuition (2019M-120)

Issued Date

August 16, 2019

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Audit Objective

Determine whether District officials accurately and timely billed nonresident student tuition.

Key Finding

Although District officials billed most nonresident tuition accurately and timely, they did not timely bill for nonresident students placed in the District.

Key Recommendation

Implement procedures specifying the timely submission of attendance dates for nonresident students placed at the District to the School Business Executive.

District officials agreed with our recommendation and indicated they plan to initiate corrective action.

¹ As of April 22, 2019, the District had six Board members and one vacant seat.

² The School Business Executive is a Greater Southern Tier Board of Cooperative Educational Services employee.

Background

The Elmira Heights Central School District (District) serves the Towns of Big Flats, Elmira and Horseheads, all in Chemung County. The District is governed by an elected seven-member¹ Board of Education (Board) which is responsible for the general management and control of the District’s financial and educational affairs.

The Superintendent of Schools (Superintendent) is the District’s chief executive officer and is responsible, along with other administrative staff, for the day-to-day management under the direction of the Board. The School Business Executive² is responsible for accounting for the District’s finances, maintaining accounting records and preparing financial reports.

Quick Facts
# of School Buildings	3
# of Students	1,066
# of Nonresident students as of March 26, 2019	66
2019-20 Budgeted Appropriations	$22.8 million

Audit Period

July 1, 2017 - June 5, 2019