Finding Text
Part III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS SECTION Federal Agency - United States Department of Education Federal Program - Special Education Cluster - (84.027/84.173) Federal Award Year - 2025 State Agency - New York State Department of Education (2025-002) Missing Claims Auditor Approval - Significant Deficiency Criteria - New York State requires claims auditor approval prior to payment of expenditures. Condition - During our audit of the Special Education Cluster, the claims auditor approval was missing from 1 of 4 selections. Cause - The required cash disbursement procedures were not followed. Effect of Condition - Improper funds were disbursed by the District that did not follow New York State requirements. Recommendation - We recommend that checks do not get signed without evidence that the claims auditor approved the expenditure. Questioned Costs - None. Perspective - It is likely that this issue is pervasive to other cash disbursements that were not selected for testing during the audit for the year ended June 30, 2025. View of Responsible Officials and Planned Corrective Actions - (a) Implementation plan of actions: Management will ensure that all call disbursements have been reviewed by the claims auditor prior to releasing checks. (b) Implementation date: This will be implemented on March 31, 2026. (c) Person responsible for implementation: Jamal Scott, Assistant Superintendent for Business and Operations. (d) Completion date: This will be completed on or prior to June 30, 2026.