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Appendix B: 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. To achieve the audit objective6 and obtain valid audit evidence, our audit procedures included the following: ll We interviewed District officials including Department staff and reviewed Board meeting minutes to obtain an understanding of the Department’s cash receipts process and any related policies or procedures in place, including an evaluation of Department staff duties and whether the duties were properly segregated. ll We obtained the Department’s press-numbered, duplicate receipts book and evaluated its use from September 9, 2016 through October 10, 2017 to determine whether receipts were issued sequentially and intact. We chose this period to evaluate as it corresponded with the three semester sessions (fall 2016, spring 2017 and fall 2017) that were completed prior to when we were on site for our audit fieldwork. ll We obtained the Department’s revenue ledger from the Business Office for the fall 2016, spring 2017 and fall 2017 semesters. We compared the total amount of cash receipts reported as deposited ($56,000) and then reviewed the Department’s records to determine whether the total amounts were supported by amounts recorded as received on participant registration forms. We chose this period to evaluate because the activity for these semesters had been completed prior to the end of our audit fieldwork. ll We selected the spring 2017 semester to perform certain additional testing. We obtained the spring 2017 semester course offering catalogue to determine how many courses were offered for a fee (34). For the 14 courses which were led by eight instructors who were paid based on class roster headcount, we compared the actual class roster to the instructor’s payment voucher from the Business Office to determine whether the headcount was the same. We also compared this headcount to participant registration forms in the course folder to determine the headcount was also the same. ll We further examined eight of these 14 courses to determine whether participant payments were deposited timely by comparing the date the Department wrote the payment was received on the participant registration forms to the date of actual deposit as noted in the Business Office ledger detail, bank statements and composition of deposit images. We then expanded this testing to include all 17 participant check payments totaling $985 deposited between March 1, 2017 and May 31, 2017 that were not already examined in the original eight courses. We selected this time period as it was approximately halfway through the spring course semester. 6 We also issued a separate audit report, Hamburg Central School District – Information Technology (2019M-10). 10 Of f ic e of t he New York State Comptroller