[read complete report - pdf]

Audit Objective

Determine whether student enrollment records and billings to school districts were accurate and supported.

Key Findings

• The School overbilled the Syracuse City School District (SCSD) $28,640 in charter school tuition for the 2017-18 school year and it under-billed four other resident districts a total of $27,389.
• The School does not have a good process in place to identify changes in residency, and we found inconsistencies in student addresses used for billing purposes.
• The School did not have all the necessary student residence documentation on file.

Key Recommendations

• Review information included on billings for accuracy and verify that the correct resident district is being billed.
• Ensure that every enrolled student has proof of residence and that the necessary documentation is kept on file.
• Refund money due to the SCSD and bill the appropriate resident districts for the errors made on billings.

School officials agreed with our recommendations and indicated they would take corrective action.