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NYS Comptroller


Audits of Local Governments and School Districts

Elizabethtown-Lewis Central School District – Claims Processing (2015M-297)

Released: January 29, 2016 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to review the District’s claim processing for the period July 1, 2014 through September 30, 2015.


The Elizabethtown-Lewis Central School District is located in the Towns of Chesterfield, Lewis and Westport in Essex County. The District, which has approximately 240 students, is governed by an elected five-member Board of Education. Budgeted general fund appropriations for the 2015-16 fiscal year are $8 million.

Key Finding

  • District officials have established adequate procedures over the claims processing function to ensure that claims were for appropriate purposes, adequately supported, and audited and approved prior to payment.

Key Recommendations

  • There were no recommendations in this report.

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