Saranac Central School District – Student State Aid (2023M-91)

Issued Date
December 22, 2023

[read complete report – pdf]

Audit Objective 

Determine whether Saranac Central School District (District) officials properly claimed State aid for special education students who received services in 10-month public and summer placements. 

Key Findings 

District officials did not properly claim State aid for special education students who received services in 10-month public and summer placements. As a result, as of April 30, 2023, the District will not benefit from $28,832 in State aid that was not claimed and had not claimed an additional $224,976 in aid, of which $195,844 would have already been received if claimed in a timely manner. Officials also claimed and received $57,650 in aid to which the District was not entitled.

District officials did not: 

  • Establish adequate procedures to ensure State aid was properly claimed for all eligible special education students. 
  • Provide oversight of the officials who prepared and submitted State aid claims. 

Key Recommendations 

  • Establish procedures and provide oversight to ensure State aid claims for reimbursement are accurately prepared and submitted in a timely manner for all eligible special education students. 
  • Review all identified unclaimed State aid and submit any eligible claims for reimbursement. 
  • Review all ineligible aid claimed and make necessary amendments to the corresponding claims. 

District officials were given an opportunity to respond within 30 days in writing to our findings and recommendations but chose not to respond.