New York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued.
District officials did not include the proper formula for the Public Excess Cost Aid (PECA) set-aside amount in the billing template they provided to charter schools. Instead, they used an outdated formula to determine the set-aside for tuition billing.
The district lacked adequate procedures to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted and rejected claims were not resubmitted for 1,280 eligible services totaling $25,004. Had these services been appropriately claimed, the district could have realized revenues totaling $12,502.
Auditors 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 District Treasurer did not account for health insurance benefits provided to cafeteria employees in the cafeteria fund. No one at the district calculated the cost or revenue-per-meal equivalent. Although district officials selected their cafeteria vendors after advertising for competitive bids, district officials could have saved over $21,000 by purchasing milk through a different vendor.
Auditors’ review of 60 purchases made during the audit period totaling approximately $182,000 disclosed that district officials lacked adequate evidence to show they sought competition for 32 purchases (53 percent) totaling about $115,000. In addition, the board did not develop and implement procedures to seek competition for purchases of goods and services that were not required to be competitively bid.
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