Purpose of Audit

The purpose of our audit was to determine if the District established effective internal controls over special programs for the period July 1, 2014 through August 31, 2015.

Background

The Lynbrook Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates seven schools with approximately 2,800 students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $79.4 million.

Key Findings

• The concentration of cash custody and recordkeeping duties gives the Director substantial control over all phases of cash transactions.
• District officials did not adequately segregate the summer playground program Director’s duties or implement compensating controls.
• Records maintained by the Director pertaining to the playground program were incomplete and inaccurate.
• Checks for the summer driver’s education program session were not deposited in a timely manner.

Key Recommendations

• Develop and adopt written policies and procedures for collecting, processing, recording and depositing special program cash receipts.
• Ensure that the Director’s duties are adequately segregated or implement compensating controls such as increased supervisory reviews.
• Develop procedures to ensure that all playground program records are complete and accurate.
• Ensure that all money collected for the driver’s education program is deposited in a timely manner.