South Mountain Hickory Common School District – Cash Disbursements (2016M-109)

Issued Date
June 17, 2016

Purpose of Audit

The purpose of our audit was to evaluate the effectiveness of the District’s cash disbursement practices for the period July 1, 2014 through December 18, 2015.

Background

The South Mountain Hickory Common School District is located in the Town of Binghamton in Broome County. There are no schools in operation within the District. The District has 33 resident students who attend Binghamton City School District on a tuition basis. The District is governed by an elected Sole Trustee, an elected District Treasurer and an elected Tax Collector. Budgeted appropriations for the 2015-16 fiscal year were $427,903.

Key Finding

  • The Trustee and Treasurer ensured that disbursements were for proper District purposes and adequately supported.

Key Recommendations

  • There were no recommendations as a result of this audit.