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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts


Miller Place Union Free School District – Check Signing (2017M-76)


Released: June 9, 2017 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to examine the District’s check signing procedures for the period July 1, 2015 through November 30, 2016.

Background

The Miller Place Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, which is governed by an elected five-member Board of Education, operates four schools with approximately 3,200 students. Expenditures for the 2015-16 fiscal year were approximately $66 million.

Key Findings

  • The Treasurer does not maintain custody of his signature flash drive.
  • While the Board has authorized the District Clerk to sign checks in the Treasurer’s absence, the District Clerk does not have her own signature flash drive.

Key Recommendations

  • Amend the authorized signature policy to require the Treasurer to maintain custody of his signature flash drive.
  • Ensure that anyone authorized to sign checks in the Treasurer’s absence does so with their own 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