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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Report Highlights

East Quogue Union Free School District - Claims Auditing (2019M-78)

Released: June 21, 2019 -- [read complete report - pdf]

Audit Objective

Determine whether claims were adequately supported and properly audited before payment.

Key Findings

The claims auditor:

  • Did not audit and approve 301 claims totaling more than $6.1 million before payment during the audit period.
  • Did not sign the warrants on which 70 claims totaling $988,677 were listed to indicate audit and approval.
  • Approved 16 claims totaling $835,152 for payment that were not sufficiently supported.

District officials did not:

  • Ensure that the Board-adopted procurement policy was always followed.

Key Recommendations

  • Ensure no claim, other than those allowed by law, is paid before audit and approval by the claims auditor.
  • Conduct a thorough and deliberate audit of each claim before authorizing payment to ensure it is accurate and properly supported, and in compliance with required statutes and policies.
  • Periodically report to the Board any deficiencies noted in the claims process.

District officials agreed with our recommendations and indicated that they have initiated corrective action.

Background

The East Quogue 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 general management and control of financial affairs. The Superintendent of Schools is the chief executive officer responsible for day-to-day management. The Business Official oversees the District’s business operations including ensuring all goods and services are procured in the most prudent and economical way. The Treasurer is responsible for disbursing and maintaining District funds.

The Board appointed a claims auditor responsible for ensuring that claims are properly supported and meet procurement policy requirements.

Quick Facts
2017-18 Appropriations$24.4 Million
Non-payroll Claims Processed During Audit Period2,165
Non-payroll Claims Processed During Audit Period$25.7 Million

Audit Period

July 1, 2016 – April 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