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Appendix C: Audit Methodology and Standards We conducted this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. We obtained an understanding of internal controls that we deemed significant within the context of the audit objective and assessed those controls. Information related to the scope of our work on internal controls, as well as the work performed in our audit procedures to achieve the audit objective and obtain valid audit evidence, included the following: l We interviewed District officials and Board members, and reviewed Board meeting minutes, relevant laws, District policies and SED guidance, to gain an understanding of the District’s capital project management. l We examined available bid and quote documentation to assess whether the project was procured according to District policies and applicable statutes. l We examined construction contracts, claims and change orders for adequacy and evidence of using proper methods of approvals. l We reviewed original project propositions, a newsletter sent to voters and residents, capital project applications submitted to SED and project contracts to determine the proposed work to be completed, whether sufficient information was presented to voters and whether the project’s scope was communicated clearly to District voters and residents. l We interviewed District officials to gain an understanding of the additional work added to the project’s scope. l We reviewed all change orders to assess whether the Board properly approved the orders and complied with applicable purchasing requirements and District policies. l We reviewed change order submissions to assess whether they were submitted to SED in a timely manner and whether change order work was completed before SED approved it. We conducted this performance audit in accordance with generally accepted government auditing standards (GAGAS). Those standards require that we plan and perform the audit to obtain sufficient, appropriate evidence to provide a reasonable basis for our findings and conclusions based on our audit objective. We believe that the evidence obtained provides a reasonable basis for our findings and conclusions based on our audit objective. The Board has the responsibility to initiate corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in this report must be prepared and provided to our office within 90 days, pursuant to Section 35 of General Municipal Law, Section 2116-a (3)(c) of New York State Education Law and Section 170.12 of the Regulations of the Commissioner of Education. To the extent practicable, implementation of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit Report, which you received with the draft audit report. The CAP should be posted on the District’s website for public review. Of f ic e of t he New York State Comptroller 13