Audit Objective
Determine whether Saranac Central School District (District) officials properly billed and collected tuition for nonresident foster care students enrolled at the District.
Key Findings
District officials did not properly bill and collect tuition for nonresident foster care students enrolled at the District. As of March 27, 2023, the District had not collected $59,336 of tuition billed and did not bill $4,345 for tuition due. As a result, the District had not been paid $63,681 of the $107,167 (59 percent) in tuition owed to the District during the 2019-20 through 2021-22 school years. District officials did not:
- Establish adequate procedures or provide sufficient oversight to ensure tuition bills were prepared and issued to the school districts of origin in a timely manner for all nonresident foster care students enrolled at the District.
- Maintain a receivable control account in the District’s accounting records to ensure that tuition billed had been paid.
Key Recommendations
- Establish procedures and provide oversight to ensure tuition bills are prepared for all nonresident foster care students enrolled at the District.
- Maintain a receivable control account in the District’s accounting records for nonresident foster care student tuition.
- Consult with the District’s legal counsel concerning options available to obtain payment for tuition owed by school districts of origin for prior school years.
District officials were given an opportunity to respond within 30 days in writing to our findings and recommendations but chose not to respond.