An audit of one local school district conducted by the state found that 70 claims totaling $2.96 million did not contain documentation for the claims auditor to perform a proper audit.
According to the report from the state Comptroller’s Office, the claims auditor for the Bradford School District did not perform a proper claims audit because she did not ensure claims had adequate supporting documentation for her review prior to approval. The auditor, an employee of GST BOCES, also inappropriately audited and approved 25 claims for BOCES service charges totaling almost $2.4 million, which compromised their objectivity and independence.
The state is recommending the school district ensure that claims contain adequate supporting documentation, such as approved quotes, bids, and contracts, and properly auditing all claims for GST BOCES service charges.