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NYS Comptroller


Audits of Local Governments and School Districts

Southwestern Central School District – Claims Processing (2016M-356)

Released: December 16, 2016 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to review the District’s claims processing function for the period July 1, 2014 through July 11, 2016.


The Southwestern Central School District is located in the Towns of Busti, Ellicott and Harmony in Chautauqua County. The District, which operates three schools with approximately 1,500 students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $26.6 million.

Key Finding

  • Except for minor discrepancies that we discussed with District officials, all claims we reviewed were adequately supported, properly authorized and for valid District purposes.

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