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NYS Comptroller


Audits of Local Governments and School Districts

Piseco Common School District – Claims Auditing (2015M-230)

Released: December 24, 2015 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to evaluate the effectiveness of the District’s claims auditing procedures for the period July 1, 2014 through July 31, 2015.


The Piseco Common School District is located in the Towns of Arietta and Morehouse in Hamilton County. The District, which is governed by an elected three-member Board of Education, does not operate a school, and its 30 students attend schools in other districts on a tuition basis. Budgeted appropriations for the 2015-16 fiscal year total approximately $1 million.

Key Finding

  • District officials established effective procedures to ensure that claims are adequately documented and supported, are for legitimate District purposes and are approved prior to payment.

Key Recommendation

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

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