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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Wells Central School District – Internal Controls Over Claims Processing (2012M-13)


Released: May 25, 2012 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to determine if internal controls over claims processing were appropriately designed and operating effectively for the period July 1, 2010, to September 30, 2011.

Background

The Wells Central School District is located in the Towns of Wells, Lake Pleasant, Arietta and Hope in Hamilton County. The District is governed by the Board of Education which comprises five elected members. The District’s expenditures for the 2010-11 fiscal year were approximately $5 million.

Key Findings

  • The Board did not adequately oversee the claims audit function and did not establish policies and procedures outlining the claims auditor’s responsibilities.
  • The Board did not develop and adopt a job description for the claims auditor position. Although the claims auditor provided a list of claims paid to the Board on a monthly basis, the claims auditor believed she reported directly to the Treasurer.

Key Recommendation

  • Develop and adopt written policies and procedures for claims processing, and a job description for the claims auditor. These documents should require that the claims auditor report directly to the Board.

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