Audit Objective 

Determine whether Truxton Academy Charter School (School) officials accurately billed and collected tuition.

Key Findings 

Although School officials accurately billed and collected basic tuition totaling $2.14 million, officials overbilled school districts of residence (resident districts) $84,689 for State aid attributable to students receiving special education services from 2022-23 through 2023-24.

These findings occurred because School officials did not follow New York State Education Department (NYSED) guidance for calculating State aid, did not always maintain necessary documentation to support calculations of the amounts billed or ensure billings were accurate and did not establish adequate procedures for tuition billing.

Recommendations 

The audit report includes five recommendations that, if implemented, will improve the School’s tuition billing and collections.

School officials agreed with our recommendations and indicated they will take corrective action.