Audit Objective 

Determine whether Brushton-Moira Central School District (District) officials properly billed tuition for nonresident foster care students enrolled at the District. 

Key Findings 

District officials did not properly bill tuition for nonresident foster care students enrolled at the District. As a result, as of September 30, 2023, officials had not billed or underbilled $40,803 of the $71,192 (57 percent) in tuition it was entitled to and billed and collected $12,452 in tuition it was not entitled to for the 2019-20 through 2021-22 school years. District officials did not: 

• Provide oversight of the officials who prepared the tuition bills. 
• Establish adequate procedures to ensure tuition bills were prepared, accurately calculated and issued to the school districts of origin for all eligible nonresident foster care students enrolled at the District. 

Key Recommendations 

• Provide oversight of nonresident foster care billings and establish procedures to ensure tuition bills are prepared, accurately calculated and issued for all eligible nonresident foster care students enrolled at the District. 
• Consult with the District’s legal counsel to determine the appropriate course of action regarding the District’s billing errors. 

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