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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Report Highlights

Crown Point Central School District - Claims Auditing (2018M-76)

Released: June 8, 2018 -- [read complete report - pdf]

Audit Objective

Determine whether claims were supported by adequate documentation, for appropriate purposes and audited and approved before payment.

Key Findings

  • Checks were printed and signed before the claims auditor audited and approved the claims.
  • Claims totaling $30,125 for 25 check disbursements made during the audit period were not audited and approved before payment.

Key Recommendations

  • Print and sign checks after the claims have been audited and approved.
  • Audit and approve claims before payment in accordance with New York State Education Law (Education Law).1

District officials generally agreed with our recommendations and indicated they planned to initiate corrective action.

Background

The Crown Point Central School District (District) serves the Towns of Crown Point, Moriah and Ticonderoga in Essex County.

The seven-member elected Board of Education (Board) is responsible for the general management and control of District financial and educational affairs. The Superintendent of Schools is the chief executive officer and, along with other administrative staff, is responsible for the District’s day-today management under the Board’s direction.

The Board delegated its claims auditing responsibility to a claims auditor and deputy claims auditor.

Quick Facts
Employees 65
Enrollment300
2017-18 Appropriations$7.8 million

Audit Period

July 1, 2016 – January 31, 2018

1 Education Law §1724


Local Government and School Accountability Contact Information:

Phone: (518) 474-4037; Email: localgov@osc.ny.gov
Address: Office of the State Comptroller, Division of Local Government and School Accountability
110 State Street, 12th Floor; Albany, NY 12236