Purpose of Audit

The purpose of our audit was to determine whether purchase orders were independently authorized and purchases were for appropriate District purposes for the period July 1, 2015 through May 31, 2017.

Background

The Lansingburgh Central School District is located in Rensselaer County and encompasses portions of the Towns of Brunswick, Pittstown and Schaghticoke, as well as the City of Troy. The District is governed by a nine-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $45 million.

Key Finding

• The Treasurer, also serving as the purchasing agent, has the ability to submit requisitions, creating a situation where purchases could be requested, approved and received by the same individual.

Key Recommendation

• The Superintendent, or someone in a position of authority over the Treasurer, should review and approve requisitions submitted by the Treasurer prior to the purchase being made.