Determine whether claims were supported by adequate documentation, for appropriate purposes and audited and approved before payment.
- Signed checks were printed before the claims auditor audited and approved the claims.
- Claims totaling $27,888 for 15 check disbursements made during the audit period were not audited and approved before payment.
- During the audit period, 45 debit card transactions totaling $24,405 were not audited and approved.
- Print signed checks after the claims have been audited and approved.
- Audit and approve claims before payment in accordance with New York State Education Law, Section 1724 (Education Law).
District officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate corrective action. Appendix B includes our comment on an issue that was raised in the District’s response letter.