[read complete report – pdf]

Audit Objective 

Determine whether Northeastern Clinton 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 June 30, 2023, officials had not billed $95,210 of the $129,538 (73 percent) in tuition to which it was entitled for the 2020-21 through 2022-23 school years and made tuition calculation errors totaling $3,036 in the amounts billed. 

District officials did not: 

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

Key Recommendations 

• Monitor the work of the Business Manager and employees who process nonresidential foster care bills and establish procedures to help ensure tuition bills are accurately prepared, calculated and issued. 
• Consult with the District’s legal counsel to determine the District’s appropriate course of action regarding the District’s billing errors. 

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