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the Board appointed a new claims auditor for the 2021-22 fiscal year, who is not under the direct supervision of the Superintendent. Although the Board’s policy provided the claims auditor with some guidance for performing her duties, the policy did not include the specific procedures and requirements for reviewing a claim or provide a written job description to ensure the claims auditor clearly understands how to perform her responsibilities and meet Board expectations. The two individuals who served as claims auditor during our audit period told us that in order to complete their reviews, they compared the amount of the claim and the vendor’s name and address to the information on the supporting invoice. In addition, they verified that the invoice was approved by the department head. If the invoice was approved by the department head, the claims auditors told us they assumed the department head had obtained quotes and verified that goods and services were provided as contracted. Therefore, they did not review or verify this information. The claims audit process described to us by the claims auditors was more of a cursory review than a deliberate and thorough claims audit. In addition, the claims auditor appointed in July 2021 told us that as of November 2021 a BOCES4 training course she planned to attend had not been available. However, we informed the claims auditor that our office also offers online training on the claims auditing process.5 Because the Board did not provide the claims auditors with specific, well-defined procedures or ensure they took training for auditing claims, the claims auditors were not performing an adequate claims audit and there is an increased risk that improper or unsupported payments could be made and not be detected and corrected. Claims Were Not Audited Prior to Payment Claims were routinely paid prior to being audited and approved by the claims auditor. As part of the District’s claims process, the claims auditor would not audit or review claims until after the claims are processed for payment and checks had already been printed and mailed. The account clerk typist (clerk), who processed accounts payable, prepared the claims for audit by compiling supporting documentation (e.g., purchase orders, invoices, packing slips, etc.) into a claims package and adding the claims to an electronically prepared warrant which was presented to the Business Official, on a weekly basis, to approve for payment. Once the Business Official approved the warrant, the checks were printed and mailed. 4 Board of Cooperative Educational Services 5 https://www.osc.state.ny.us/local-government/academy Of f ic e of t he New York State Comptroller 3