Determine whether claims paid prior to audit were allowable, supported and for appropriate purposes.
- Signed checks were printed before the claims auditor audited and approved claims.
- Claims for 213 check disbursements totaling $845,215 were not audited and approved prior to payment.
- Credit card claims, paid by wire transfers, were not audited and approved prior to payment and 38 of 105 credit card charges totaling $16,664 were not adequately supported.
The claims auditor should:
- Audit and approve claims before payment in accordance with New York State Education Law (Education Law), Section 2524.
District officials generally agreed with our recommendations and indicated they planned to initiate corrective action.