Issued Date
November 23, 2022
Audit Objective
Determine whether the Mount Morris Central School District (District) claims auditor performed a proper claims audit.
Key Findings
The claims auditor did not perform a proper claims audit because she did not ensure claims had adequate supporting documentation for her review prior to approval.
- We reviewed 89 claims totaling approximately $5.3 million and found 86 claims did not contain adequate documentation for the claims auditor to perform a proper audit.
- The claims auditor inappropriately audited 17 of 41 claims that included Greater Southern Tier Board of Cooperative Educational Services (GST BOCES) service charges totaling $58,320. The Board of Education (Board) should have audited these claims.
Key Recommendations
- Ensure claims contain adequate supporting documentation, such as approved quotes, bids and contracts.
- Properly audit all claims that include GST BOCES service charges.
District officials generally agreed with our recommendations and indicated they will take corrective action. Appendix B includes our comments on the District’s response.