Skip to Content

Login   Subscribe   Site Index   Contact Us   Google Translate™

NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Report Highlights

Ausable Valley Central School District - Claims Auditing (2018M-190)

Released: January 25, 2019 -- [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

  • Signed checks were printed before the claims auditor audited and approved the claims.
  • Claims totaling $27,888 for 15 check disbursements made during the audit period were not audited and approved before payment.
  • During the audit period, 45 debit card transactions totaling $24,405 were not audited and approved.

Key Recommendations

  • Print signed checks after the claims have been audited and approved.
  • Audit and approve claims before payment in accordance with New York State Education Law, Section 1724 (Education Law).

District officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate corrective action. Appendix B includes our comment on an issue that was raised in the District’s response letter.

Background

The Ausable Valley Central School District (District) serves residents of the Towns of Ausable, Black Brook and Peru in Clinton County, Chesterfield, Jay, Keene, Willsboro and Wilmington in Essex County and Franklin in Franklin County.

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

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

Quick Facts
Number of Checks Disbursed During the Audit Period5,979
Dollar Amount of Checks Disbursed During the Audit Period$26.2 million
2017-18 Appropriations$32 million

Audit Period

July 1, 2016 – June 30, 2018


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