[read complete report – pdf] 

Audit Objective 

Determine whether Newcomb Central School District (District) claims were properly audited prior to payment.

Key Findings 

District claims were not properly audited in accordance with New York State Education Law (Education Law) Section 1724 prior to payment.

We reviewed 90 claims totaling $1.3 million and determined the Board of Education (Board) did not ensure 60 claims totaling $1.2 million were audited and approved before payment.

Because claims were not properly audited prior to payment, there is an increased risk that improper or unsupported payments could have been made and may not be detected and corrected.

Key Recommendation 

• Comply with Education Law, ensuring all claims are audited and approved prior to payment.

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