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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Report Highlights

Wainscott Common School District - Claims Auditing (2018M-240)

Released: June 7, 2019 -- [read complete report - pdf]

Audit Objective

Determine whether the Board of Education (Board) adequately audited claims before payment and ensured that each was approved, for appropriate purposes and adequately supported.

Key Finding

  • We found no evidence that the Board, as a whole, performed a thorough audit of claims that not only ensured that claims were adequately supported, that the correct quantities were received and prices charged and that the goods/services purchased were actual and necessary, but also ensured that the procurements and claims adhered to all District policies and procedures.

Key Recommendations

  • Enforce the adopted purchasing policy, procedures and regulation.
  • Require the Business Manager/Treasurer to submit claims packets to the Board, together with the warrant.
  • Perform a thorough audit of each claim before approving the claims for payment.

District officials disagreed with certain aspects of our findings and recommendations, but indicated they planned to implement some of our recommendations. Appendix B includes our comments on issues raised in the District’s response letter.

Background

The Wainscott Common School District (District) serves the Towns of East Hampton and Southampton in Suffolk County.

The three-member Board is responsible for managing the District’s financial and educational affairs, including auditing claims. The School Superintendent (Superintendent) and part-time Business Manager/Treasurer are responsible for the District’s day-to-day management under the Board’s direction.

As purchasing agent, the Superintendent is responsible for approving purchases and ensuring that all goods and services are procured in the most prudent and economical way. The District Clerk serves as deputy purchasing agent.

Quick Facts
Employees19
Enrollment79
2017-18 Actual Expenditures$2,864,463

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