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NYS Comptroller


Audits of Local Governments and School Districts

Copiague Union Free School District – Check Signing (2015M-181)

Released: October 9, 2015 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to examine the District’s check signing procedures for the period July 1, 2013 through April 30, 2015.


The Copiague Union Free School District is located in the Town of Babylon, Suffolk County. The District, which operates six schools with approximately 5,000 students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year are approximately $112.5 million.

Key Findings

  • The District’s check signature policy permits any one of the Board President, District Clerk or Treasurer to sign checks, whereas New York State Education Law requires the Treasurer to sign all checks.
  • The payroll clerk printed payroll checks using a flash drive that contains the Treasurer’s and District Clerk’s signatures, neither of whom was present to supervise the imprinting of their signatures on the payroll checks.

Key Recommendations

  • Amend the District’s check signature policy to require the Treasurer to sign all checks in compliance with Education Law.
  • The Treasurer and any other official whose signature is required should maintain custody of their signature flash drives and supervise their use.

Local Government and School Accountability Contact Information:

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