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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Report Highlights

Camden Central School District - Claims Audit Process (2019M-124)

Released: August 23, 2019 -- [read complete report - pdf]

Audit Objective

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

Key Findings

  • We reviewed 91 claims totaling $1.3 million (7 percent) paid during the audit period and found they were generally supported by adequate documentation and for proper purposes. However, 45 claims totaling $471,138 were paid before the claims auditor’s approval and the claims auditor did not audit 10 scholarship payments totaling $4,750.

The claims auditor did not:

  • Audit and approve 478 other claims totaling $945,478 before payment.
  • Report the results of the claims auditing process directly to the Board.

Key Recommendations

  • Ensure no claims, other than those allowed under law, are paid prior to the claims auditor’s audit and approval.
  • Ensure all claims for scholarship payments are audited and approved by the claims auditor before they are paid.
  • Ensure the claims auditor reports to the Board of Education.

District officials agreed with our recommendations and have initiated or indicated they planned to initiate corrective action.

Background

The Camden Central School District (District) serves the Town of Osceola in Lewis County, the Towns of Annsville, Camden, Florence, Lee and Vienna in Oneida County, and the Town of Constantia in Oswego County.

The seven-member Board of Education (Board) is responsible for the general management and control of financial and educational affairs. The Superintendent of Schools is the chief executive officer, and, along with the Assistant Superintendent for Business (Business Administrator), is responsible for day-to-day management under the Board’s direction. The Treasurer is responsible for disbursing District funds.

The Board delegated its claims auditing powers and duties to a claims auditor.

Quick Facts
Employees418
Enrollment2,107
2018-19 General Fund Appropriations$52.2 million
Claims Paid for the Audit Period$18.8 million

Audit Period

July 1, 2017 – February 28, 2019


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