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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts


Colton-Pierrepont Central School District – Financial Duties (2017M-229)


Released: December 29, 2017 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to determine whether District officials adequately segregated Business office disbursement duties and whether the Treasurer controlled the use of her electronic signature for the period July 1, 2015 through May 31, 2017.

Background

The Colton-Pierrepont Central School District is located in the Towns of Colton, Parishville and Pierrepont in St. Lawrence County. The District, which is governed by a seven-member Board of Education, has approximately 300 students. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $10.6 million.

Key Findings

  • The District Clerk’s payroll duties were inadequately segregated, including preparing bank reconciliations and controlling all phases of the payroll process.
  • The Treasurer did not control her electronic signature.

Key Recommendations

  • Establish compensating controls over the clerk’s duties.
  • Ensure the Treasurer maintains control of her electronic signature.

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