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incorrectly calculated for nine students. The District was overbilled $5,300 for eight charter school students. The billing school used the correct rate for those students but used the incorrect FTE to calculate the tuition, resulting in overbilling. Additionally, the District was underbilled by a private school $900 for one special education student. The billing school used the incorrect rate when calculating tuition. Although the account clerk and claims auditor reviewed tuition invoices, they did not use attendance records to ensure FTEs were calculated correctly. As a result, the District paid $5,300 more in tuition than it should have for eight students and underpaid one school $900 for one student. Had District officials developed procedures describing the protocols for conducting a deliberate and thorough review of tuition bills, these calculation errors may have been detected and corrected prior to payment. The Assistant Superintendent indicated that his staff is reviewing 2018-19 bills for accuracy and plans to work with the schools to correct any errors identified. Tuition Payments Were Not Supported by Sufficient Documentation We reviewed residency documentation for a sample3 of 211 students (25 percent) with tuition charges totaling $3.2 million (27 percent) to ensure these payments were supported by sufficient residency documentation. We found that the District did not have adequate and up-to-date residency information to support tuition charges totaling $2.5 million for 162 students (77 percent) attending charter schools and other public or private schools. The District had no registration or residency information on file for 44 of these students and registration information that was out-of-date and/or incomplete for the remaining 118 students. We asked the District to obtain current residency information from the charter schools that billed the District and were provided with residency documentation for all students attending charter schools. We also verified residency of special education students by reviewing transportation logs and student IEPs and found no exceptions. The Assistant Superintendent told us that the District did not have written policies or procedures in place for collecting updated residency for charter school students. During our fieldwork, the District began requesting updated residency information from all of the charter schools for the 2018-19 school year. The 3 See Appendix B Audit Methodology and Standards for information on the sample selection process. Of f ic e of t he New York State Comptroller 3