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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

East Moriches Union Free School District – Claims Processing (2016M-273)


Released: October 7, 2016 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to examine claims processing for the period July 1, 2014 through May 31, 2016.

Background

The East Moriches Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, which operates two schools with approximately 730 students, is governed by an elected five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $25.8 million.

Key Findings

  • The claims auditor did not properly identify and report all confirming purchase orders to the Board.
  • The Treasurer did not supervise an account clerk typist's use of her electronic signature to sign the District’s checks.

Key Recommendations

  • Properly identify and report to the Board all instances of confirming purchase orders.
  • Discontinue the practice of allowing the Treasurer's electronic signature to be affixed to checks without direct authorization or supervision.

Local Government and School Accountability Contact Information:

Phone: (518) 474-4037; Email: localgov@osc.state.ny.us
Address: Office of the State Comptroller, Division of Local Government and School Accountability
110 State Street, 12th Floor; Albany, NY 12236