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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Fort Ann Central School District – Internal Controls Over Claims Processing and Information Technology (2012M-81)


Released: August 24, 2012 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to evaluate the District's internal controls over claims processing and information technology for the period July 1, 2010, to February 29, 2012.

Background

The Fort Ann Central School District is located in the Towns of Fort Ann, Kingsbury, Granville and Hartford in Washington County. The District is governed by the Board of Education, which comprises seven elected members. The District's budgeted appropriations for the 2011-12 fiscal year were approximately $11 million.

Key Findings

  • The District does not have written procedures on how to process claims; however, through interviews, observation and a review of selected claims, we found that the District has established an adequate system of checks and balances for claims processing. However, we found that the accounts payable clerk prepares signed checks prior to the claims auditor's review and approval of the claims for payment.
  • Our audit disclosed areas in need of improvement concerning some IT controls. Because of the sensitivity of some of this information, the vulnerabilities are not discussed in this report, but have been communicated confidentially to District officials so they could take corrective action.

Key Recommendations

  • Adopt formal written procedures for claims processing to document the procedures currently in place, and ensure that District staff adheres to them.
  • Do not print signed checks prior to the claims being reviewed and approved for payment.

Local Government and School Accountability Contact Information:

Phone: (518) 474-4037; Email: localgov@osc.state.ny.us
Address: Office of the State Comptroller, Division of Local Government and School Accountability
110 State Street, 12th Floor; Albany, NY 12236