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Report Highlights West Seneca Central School District Audit Objective Background Determine whether the Board and District officials provided adequate oversight to help ensure that The West Seneca Central School community education program fees were properly District (District) serves the Towns of accounted for. West Seneca, Cheektowaga, Orchard Park and Hamburg in Erie County. The Key Findings District is governed by an elected seven- member Board of Education (Board). The ll District officials did not review or reconcile Superintendent of Schools is the chief electronic payments with cash receipts executive officer and is responsible, along records to verify that all amounts were with other administrative staff, for the collected and remitted to the District. As a District’s day-to-day management. result, the District did not initially receive more than $5,500 in fees recorded as collected but The Community Education Office not remitted by a vendor in January 2019. (Department) operates the continuing In January 2020, the vendor reimbursed the education and before and after school District for the lost revenue. programs. The continuing education program offers various continuing ll The Board did not adopt written enforcement education classes and the before and policies for overdue accounts and the after school program provides educational Coordinator did not ensure all overdue based day care to District students. accounts were invoiced in a timely manner. The Department Coordinator (Coordinator) Key Recommendations oversees both programs and supervises Department personnel. ll Ensure written policies and procedures are in place for reconciling program fees, overseeing Quick Facts third-party vendors and for collecting unpaid Before and After School Program before and after school program fees. 2018-19 Revenue $574,000 ll Review and reconcile electronic payments collected by third-party vendors with cash January 2019 Enrollment 305 receipts records. Continuing Education Classes ll Invoice overdue accounts for unpaid before and after school program fees in a timely 2018-19 Revenue $187,000 manner. Winter 2019 Classes Offered 100 District officials agreed with our recommendations and indicated they planned to initiate corrective action. Audit Period July 1, 2018 – November 18, 2019 Of f ic e of t he New York State Comptroller 1