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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Hermon-DeKalb Central School District – Segregation of Duties (2016M-35)


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

Purpose of Audit

The purpose of our audit was to determine if controls over the District’s cash receipts and nonpayroll disbursements were adequate for the period July 1, 2014 through August 31, 2015.

Background

The Hermon-DeKalb Central School District is located in the Towns of Canton, DeKalb, Hermon and Russell in St. Lawrence County. The District, which operates one school with approximately 400 students, is governed by an elected nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $9.2 million.

Key Findings

  • District officials and employees did not always comply with the District’s written regulations relating to cash receipts and nonpayroll disbursements procedures.
  • The Business Manager has the ability to control all phases of nonpayroll transactions.
  • The Business Manager has full administrative rights to the District’s financial system.

Key Recommendations

  • Periodically review the adopted regulations relating to cash receipts and nonpayroll disbursements procedures, update them if necessary and ensure compliance with them.
  • Require the periodic review of journal entries prepared by the Business Manager.
  • System administrator responsibilities should be assigned to an individual independent of any Business Office functions.

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