Central Valley School District – Claims Audit (2015M-129)

Issued Date
August 28, 2015

Purpose of Audit

The purpose of our audit was to review the District’s financial condition for the period July 1, 2013 through November 30, 2014.


The Central Valley School District is located in the Towns of Columbia, Frankfort, German Flatts, Herkimer, Litchfield, Little Falls and Schuyler in Herkimer County. The District operates four schools and has approximately 2,400 students. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $45 million.

Key Finding

  • The Treasurer does not oversee the application of her signature on checks or compare checks to the warrant prior to issuance.

Key Recommendation

  • Discontinue the practice of allowing checks to be signed by computer imprinted signature without the Treasurer’s direct supervision and compare final, original checks to the certified warrants of audited and approved claims prior to checks being issued.