Determine whether West Canada Valley Central School District (District) officials implemented adequate internal controls to ensure that non-payroll disbursements were authorized and proper.
District officials did not implement adequate internal controls to ensure that non-payroll disbursements were authorized and proper.
- The Business Manager/Treasurer (Treasurer) did not control when her electronic signature was used by another employee to sign checks.
- The claims auditor did not approve medical, vision, and dental insurance claims totaling $3.9 million.
- The Board did not develop an online banking policy or procedures to verify that transactions are proper.
- The Treasurer should control when her electronic signature is applied to checks.
- The Board should ensure that all insurance claims are presented to the claims auditor for audit and approval prior to payment.
- The Board should develop an online banking policy.
District officials generally agreed with our recommendations and indicated they will take corrective action. See OSC’s comment in Appendix B.