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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Harrisville Central School District – Claims Audit (2016M-215)


Released: September 2, 2016 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to evaluate internal controls over the District’s claims auditing function for the period July 1, 2014 through October 31, 2015.

Background

The Harrisville Central School District is located in the Towns of Croghan and Diana in Lewis County and the Towns of Fowler and Pitcairn in St. Lawrence County. The District, which operates one school with approximately 440 students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $9.3 million.

Key Findings

  • The District paid some claims without the prior approval of the responsible claims auditor.
  • Non-BOCES claims that did not have adequate supporting documentation were approved for payment.

Key Recommendations

  • Ensure that all claims are audited prior to being paid.
  • Ensure that adequate supporting documentation is provided to the claims auditor for review.

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