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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Sherman Central School District – Claims Processing (2016M-352)


Released: December 16, 2016 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to examine the claims audit process for the period July 1, 2014 through September 9, 2016.

Background

The Sherman Central School District is located in the Towns of Chautauqua, Clymer, French Creek, Mina, North Harmony, Ripley, Sherman and Westfield in Chautauqua County. The District, which operates one school with approximately 400 students, is governed by an elected five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $9.5 million.

Key Findings

  • The Board and District officials have not developed adequate written policies and procedures governing the claims processing function.
  • The Board did not develop a comprehensive job description that outlines the claims auditor’s expectations and requirements.
  • The claims auditor does not compare invoices against quotes, bids or government contracts.

Key Recommendations

  • Develop comprehensive written policies and procedures describing the claims audit process.
  • Develop a comprehensive job description for the claims auditor that explains expectations and includes specific guidance and requirements to ensure the claims auditor adequately performs her duties.
  • Compare invoices against applicable quotes, bids and government contract information to ensure that the vendors’ prices are correct.

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