[read complete report – pdf]

Audit Objective

Determine whether the Bradford Central School District (District) claims auditor performed a proper claims audit.

Key Findings

The claims auditor did not perform a proper claims audit because she did not ensure claims had adequate supporting documentation for her review prior to approval.

We reviewed 74 claims totaling approximately $3 million and found that:

• 70 claims totaling $2.96 million did not contain documentation for the claims auditor to perform a proper audit.
• The claims auditor, who is an employee of the Greater Southern Tier Board of Cooperative Educational Services (GST BOCES), inappropriately audited and approved 25 claims for the GST BOCES service charges totaling approximately $2.4 million. This compromised the claims auditor’s objectivity and independence. The Board of Education (Board) should have audited these claims.

Key Recommendations

• Ensure claims contain adequate supporting documentation, such as approved quotes, bids and contracts.
• Properly audit all claims for GST BOCES service charges.

District officials agreed with our recommendations and indicated they will take corrective action.