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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Harborfields Central School District – Claims Processing (2016M-38)


Released: May 27, 2016 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to evaluate the District’s claims audit process for the period July 1, 2014 through October 31, 2015.

Background

The Harborfields Central School District is located in the Town of Huntington, Suffolk County. The District, which operates four schools with approximately 3,350 students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $80.5 million.

Key Finding

  • The claims auditor did not verify vouchers or invoices against quotes, bids or contracts and did not require that these documents be attached to claims packages.

Key Recommendation

  • Verify vouchers and invoices against applicable quotes, bids and contracts, in addition to purchase orders, to ensure that funds are only being disbursed for District purposes and that the District has complied with statutory competitive purchasing requirements.

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