Audit Objective 

Determine whether Willsboro Central School District (District) officials properly claimed State aid for special education students who received services in summer placements. 

Key Findings 

District officials did not properly claim State aid for special education students who received services in summer placements. As a result, as of June 30, 2023, the District had not claimed $55,771 in State aid to which it was entitled, of which $52,640 would have already been received and benefited the District if claimed in a timely manner. The District also claimed $8,569 in aid to which it was not entitled.

District officials also did not: 

• Establish adequate procedures to ensure State aid was properly claimed for all special education students.
• Provide oversight over the official 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 special education students. 
• Review all 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 generally agreed with our recommendations and have initiated, or indicated they planned to initiate, corrective action.