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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Report Highlights

Poland Central School District - Claims Audit Process (2018M-214)

Released: January 11, 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

  • With the exception of debit card purchases, which bypass the claims audit process, we found that District officials established effective claims processing procedures.
  • We reviewed 125 claims totaling nearly $1.1 million and found that they were adequately supported, for appropriate purposes and audited and approved before payment.
  • District officials made 36 debit card purchases totaling about $8,000 during the audit period that were not audited or approved by the claims auditor.

Key Recommendations

  • Discontinue the use of the debit card.

District officials generally agreed with our recommendation and have initiated corrective action.

Background

The Poland Central School District (District) serves the Town of Morehouse in Hamilton County, the Towns of Newport, Norway, Ohio, Russia, Salisbury and Webb in Herkimer County and the Town of Deerfield in Oneida County.

The seven-member Board of Education (Board) is responsible for managing financial and educational affairs. The School Superintendent (Superintendent) is responsible, along with other administrative staff, for day-to-day management under the Board’s direction.

The Board designated its claims auditing responsibility to a claims auditor.

Quick Facts
Employees110
Enrollment550
2017-18 Appropriations$14.3 million
Number of Claims Paid During the Audit Period1,135
Amount of Claims Paid During the Audit Period$5.3 million

Audit Period

July 1, 2017 – 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