Determine whether the Greater Amsterdam School District (District) Board of Education (Board) and officials properly managed the District’s capital project (project) that includes building improvements and safety upgrades.
The Board and District officials properly planned, authorized contracts and accounted for the ongoing project. However, we found:
- While the Business Administrator maintained financial reports that documented the project’s budget-to-actual expenditures, she did not provide them to the Board for review.
- The claims auditor did not audit and approve seven claims totaling $873,056 prior to payment.
The Board should:
- Ensure the Business Administrator provides periodic budget-to-actual capital project status reports to the Board to enable it to properly monitor the project’s status.
- Ensure the claims auditor audits and approves all claims prior to payment.
District officials generally agreed with our recommendations and they have initiated or planned to initiate corrective action.