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number of devices based on recent purchases and user accounts. We reviewed inventory records and scanned devices logged onto the network and found that the amount billed was reasonable. However, department heads and the claims auditor are not in a position to effectively monitor service provider activity and ensure claims paid are accurate if the basis for payment has not been clearly established and documented. We also found that invoices submitted by the occupation and physical therapy service provider totaling $202,000 were not sufficiently itemized or detailed to support all hours billed. Although the service provider had a written contract with the District, the contract did not specify documentation requirements to be paid. As a result, the claims auditor approved these claims for payment even though the claims lacked specific dates or adequate descriptions of the services that were provided. However, District officials subsequently obtained additional information from the service provider and were able to determine that charges were appropriate and reasonable. District officials should require that service providers submit claims with adequate documentation to ensure the District does not pay for services that it does not receive, overpay for services or pay for services that do not comply with contractual conditions and rates. What Do We Recommend? District officials should: 1. Ensure that contracts clearly define the basis for compensation and the documentation required for payment. 2. Require that service providers submit documentation that includes the dates and services provided before authorizing payment. 3. Require that department heads perform a deliberate and thorough review of invoices prior to approval to ensure claims for payment are in accordance with written agreements. The claims auditor should: 4. Properly audit and approve claims prior to payment. Of f ic e of t he New York State Comptroller 3