New York Comptroller releases audit findings regarding Inlet Common School District

HAMILTON COUNTY- The New York State Comptroller’s Office has released an audit regarding Inlet Common School District and district claims were adequately supported, for appropriate purposes, audited and approved before payment.

According to Thomas P. DiNapoli, claims reviewed by his office were supported and for appropriate purposes, but did not have evidence that they were audited and approved before payment.

As a result, the District has an increased risk that unauthorized claims could be paid.

The Board and District officials did not provide effective oversight of claim processing and payment.

Other key findings:

• Board members did not document the date that they authorized claims to be paid.
• District officials used a debit card to pay for 60 purchases totaling $6,840 that were not subject to Board approval.

As a result, the State Comptroller’s Office suggests the board to:

• Sign and date warrants when authorizing claims for payment.
• Monitor the Treasurer’s claims processing duties.
• Consider discontinuing using a debit card for District purchases.
• Approve all claims before payment.

District officials generally agreed with the recommendations and have initiated, or indicated they planned to initiate, corrective action.

Background:

"The District is located in Hamilton County. The District’s three-member Board of Trustees (Board) is responsible for managing the District’s financial and educational affairs. The Superintendent of Schools (Superintendent) is the District’s chief executive officer and is responsible, along with the Treasurer, for the District’s day-to-day management under the Board’s direction. The District Treasurer serves as the District’s bookkeeper and is responsible for maintaining the District’s financial records. The District does not operate any schools. Instead, it pays tuition for all students to attend the Town of Webb Union Free School District. The District maintains two buildings: one that serves as a community center and another that serves as the District’s offices."

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