West Genesee Central School District – Segregation of Duties (2016M-303)

Issued Date
December 09, 2016

Purpose of Audit

The objective of our audit was to determine if the District’s controls over certain cash receipts were adequate for the period July 1, 2014 through March 31, 2016.


The West Genesee Central School District is located in the Towns of Camillus, Geddes, Onondaga, Elbridge and Van Buren in Onondaga County. The District, which operates seven schools with approximately 4,630 students, is governed by an elected nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $78.6 million.

Key Findings

  • The District has not established written policies or procedures for the cash receipts process at the District’s Business Office or for the Food Service Department.
  • Key duties of cash handling, recordkeeping and reconciliation are concentrated with one position, and there was no process in place for someone independent from the recordkeeping function to verify that funds were deposited into a District bank account.

Key Recommendations

  • Develop and implement cash receipts policies and procedures.
  • Segregate duties and ensure sufficient management oversight is in place within the cash receipts process.