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Massena Central School District

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Auditing

The auditing department is responsible for external and internal auditing of all school transactions mandated by the New York State Education Department. 
The four main auditing functions are the Audit Committee, External Audit, Internal Audit and the Internal Claims Audit.


Audit Committee

Every school district and BOCES that employs eight or more teachers must establish and maintain an audit committee. The audit committee consists of three board of education members. They advise the entire board on the external and internal audit activities of the school district. The responsibilities are to oversee the internal and external audits. The audit committee is also responsible to review the corrective action plan and assist the board in their implementation.


External Audit

The annual external audit is conducted by an independent firm and works directly for the Board of Education. This firm presents their draft reports first to the audit committee and then to the entire board of education. The business office staff provides all the data requested for testing. The audit is mostly financial in nature but does cover some compliance issues. For example they must check that any federal funds are used for the specific purpose intended. They also review board minutes, policy and regulation to insure that we are following proper procedures. 
Internal Audit

The internal audit function is completed by an external audit firm that reports directly to the Board of Education as well. This audit provides an overall risk assessment of school districts operations. All areas of the Districts operations are thoroughly reviewed including, technology, inventories, food service, operations, purchasing, payroll and cash receipts. A report is presented to the board annually providing areas of high risk. A corrective action plan is developed to lower the risk to an acceptable level by the audit committee. 
Internal Claims Audit

The internal claims auditor audits the payroll, purchasing, and attendance on a bi-weekly basis. This type of audit helps to find errors and ensure that all contracts are executed properly. All payments are verified by the internal claims auditor prior to issuing a check. A quarterly report is given to the audit committee detailing the findings.

The business services department is continually self auditing and taking corrective actions as necessary. The self audits include compliance with federal, state and local laws. Constant evaluations are conducted for technology, best business practices and all applicable accounting standards.
NYS Transparency Form

Beginning with the 2018-19 school year, Education Law §3614—which was passed by the Legislature and became law as Chapter 59 of the Laws of 2018—requires school districts to “annually submit to the commissioner [of the State Education Department] and the director of the budget … a detailed statement of the total funding allocation for each school in the district for the upcoming school budget year” in a “form developed by the director of the budget, in consultation with the commissioner [of the State Education Department].” The New York State School Funding Transparency Form is the outcome of this process.