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NYS Comptroller


Audits of Local Governments and School Districts

Indian Lake Central School District – Claims Auditing (2016M-15)

Released: April 1, 2016 -- [read complete report - pdf]

Purpose of Audit

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


The Indian Lake Central School District is located in the Town of Indian Lake in Hamilton County. The District, which operates one school with approximately 120 students, is governed by an elected five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $6.3 million.

Key Finding

  • The Board did not appoint a claims auditor, nor did it perform the claims auditing function.

Key Recommendation

  • Ensure that a deliberate and thorough audit of all claims is conducted by each member of the Board or an individual appointed by the Board who meets statutory requirements.

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