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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Report Highlights

Madrid-Waddington Central School District - Claims Audit Process (2019M-1)

Released: March 8, 2019 -- [read complete report - pdf]

Audit Objective

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

Key Findings

  • We reviewed 100 claims totaling $886,642 and found the claims auditor did not audit two claims totaling $251,601 for health insurance and Medicare reimbursement. In addition, two claims totaling $17,848 were improperly paid prior to audit.
  • The claims auditor did not audit and approve any of the District’s health insurance claims and Medicare reimbursement payments, which totaled $3.5 million.
  • The claims auditor did not audit and approve 13 scholarship disbursements totaling $5,700.

Key Recommendations

  • Ensure that all claims for health insurance, Medicare reimbursements and scholarship payments are presented to the claims auditor for audit and approval prior to payment.
  • Ensure no claims, other than those allowed by Law, are paid prior to the claims auditor’s audit and approval.

District officials agreed with our findings and indicated they plan to initiate corrective action.

Background

The Madrid-Waddington Central School District (District) serves the Towns of Lisbon, Louisville, Madrid, Potsdam and Waddington in St. Lawrence County.

The nine-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 the chief executive officer and, along with other administrative staff, is responsible for the District’s day-to-day management under the Board’s direction.

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

Quick Facts
Employees125
Enrollment697
2017-18 General Fund Appropriations $16 million General, Special Aid, School Food Service and Capital Projects Voucher Payments for the audit period$9.3 million

Audit Period

July 1, 2017 - July 31, 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