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NYS Comptroller


Audits of Local Governments and School Districts

Inlet Common School District – Claims Auditing (2015M-285)

Released: January 8, 2016 -- [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 August 31, 2015.


The Inlet Common School District is located in the Town of Inlet in Hamilton County. The District, which operates one school with approximately 20 students, is governed by an elected three-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $1.5 million.

Key Finding

  • District officials established an effective policy to ensure claims are adequately documented and properly supported, for legitimate purposes and approved prior to payment by an authorized District official.

Key Recommendations

  • There are 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