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Report Highlights Hamburg Central School District Audit Objective Background Determine whether the District’s continuing education cash receipts are properly accounted for. The Hamburg Central School District (District) serves the Towns Key Findings of Boston, Eden, Hamburg and Orchard Park in Erie County. ll Incompatible duties were not properly segregated or monitored. The District is governed by an elected seven-member Board ll The Board and District officials have not established of Education (Board). The written policies and procedures regarding the Superintendent of Schools continuing education cash receipts process. (Superintendent) is the chief ll The District does not have assurance all continuing executive officer and is education cash receipts are properly accounted for responsible, along with other due to internal control weaknesses. administrative staff, for the District’s day-to-day management under the Board’s direction. Key Recommendations ll Segregate incompatible duties and properly monitor The District operates a cash receipt activities. continuing education department (Department) which provides ll Develop and adopt written policies and procedures annual continuing education for collecting, processing, recording and depositing programs for community members cash receipts. in the fall and spring semesters. ll Properly address internal control weaknesses noted The District Community Relations in the report. Coordinator (Coordinator) oversees the day-to-day District officials agreed with our recommendations and operations. The Coordinator also indicated they planned to initiate corrective action. supervises a part-time clerk (clerk) who assists with the Department’s day-to-day operations. Quick Facts Fall 2016 through Fall 2017 Semesters Revenue $56,000 Classes Offered 126 Audit Period July 1, 2016 – June 8, 2018 Of f ic e of t he New York State Comptroller 1