West Seneca Central School District - Community Education (2019M-241)

Government: West Seneca Central School District
Posted by publisher: Mar 6, 2020
Kind: State audit
Topics: Audits and oversight

Publisher's summary

District officials did not review or reconcile electronic payments with cash receipts records to verify that all amounts were collected and remitted to the District. As a result, the District did not initially receive more than $5,500 in fees recorded as collected but not remitted by a vendor in January 2019. In November 2019, the vendor agreed to fully reimburse the District for lost revenue. In addition, the Board did not adopt written enforcement policies for overdue accounts and the Coordinator did not ensure overdue accounts were invoiced in a timely manner. We reviewed an accounts receivable aging report for the before and after school program and identified 75 accounts with outstanding balances totaling almost $28,000 as of August 13, 2019.

Original document

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Text · page 7 of 14

What Do We Recommend?
The Board should:

  1. Ensure written policies and procedures are in place for reconciling
  program fees and for overseeing third-party vendors collecting credit card
  payments.

  2. Adopt written policies that address collecting unpaid before and after
  school program fees and allowing program participation for families with
  past due balances.

  3. Approve, or appoint someone independent of the program to approve, all
  payment plan arrangements and accounts written off as uncollectible.

The Coordinator should:

  4. Review and reconcile electronic payments collected by third-party vendors
  with cash receipts records.

  5. Invoice overdue accounts for unpaid before and after school program fees
  in a timely manner.

  Of f ic e of t he New York State Comptroller  5