Issued Date
August 21, 2020
Audit Objective
Determine if tuition billings for the Niagara Falls City School District (District) students enrolled in out-of-district programs were accurately calculated and properly supported.
Key Findings
Tuition billings for District students enrolled in out-of-district programs were not always accurately calculated or properly supported.
- District officials overpaid two charter schools for 36 special education students by approximately $71,000 and may have overpaid for three students in foster care and three students in McKinney-Vento status by approximately $44,000.
- District officials were unable to properly monitor out-of-district tuition billings or ensure the billed amounts were accurate and proper because they did not obtain or retain adequate support documentation.
Key Recommendations
- Consult with legal counsel concerning options available for addressing overpayments.
- Develop and adopt written policies and procedures for monitoring out-of-district tuition billing.
District officials agreed with our recommendations and indicated they planned to initiate corrective action.