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NYS Comptroller


Audits of Local Governments and School Districts

Central Square Central School District – Claims Auditing (2016M-292)

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

Purpose of Audit

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


The Central Square Central School District is located in the Towns of Amboy, Constantia, Hastings, Mexico, Palermo, Parish, Schroeppel and West Monroe in Oswego County, the Towns of Cicero and Clay in Onondaga County and the Town of Vienna in Oneida County. The District, which operates seven schools with approximately 3,800 students, is governed by an elected nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $72.6 million.

Key Finding

  • The Board did not ensure that the appointed claims auditor reported to the Board on a monthly basis.

Key Recommendation

  • Ensure that the claims auditor reports the results of the claims audit in accordance with previously established Board policy.

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