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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Report Highlights

Hampton Bays Union Free School District - Claims Processing (2018M-68)

Released: August 31, 2018 -- [read complete report - pdf]

Audit Objective

Determine whether claims were adequately documented, for appropriate purposes and properly audited and approved prior to payment.

Key Findings

  • The claims auditor approved claims for payment for purchases containing confirming purchase orders.
  • The purchasing agent approved 34 percent of the purchases tested, or 74 invoices for $19,845, after the goods and services were ordered.

Key Recommendations

  • Enforce the District’s policy of not allowing confirming purchase orders.
  • Develop procedures and/or a policy governing employees’ use of the District’s Amazon Prime (Amazon) account.

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

Background

The Hampton Bays Union Free School District (District) is located in the Town of Southampton in Suffolk County.

The five-member Board of Education (Board) is responsible for the general management and control of the District’s financial and educational affairs.

The Superintendent of Schools is responsible for the District’s dayto- day management along with the Assistant Superintendent for Finance and Operations (ASFO), who is also the purchasing agent.

Quick Facts
Employees 516
Enrollment2,162
2017-18 Budgeted Appropriations $50.8 million

Audit Period

July 1, 2016 through December 31, 2017


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