The District shall consider an applicant’s seniority as well as his/her skill,
ability, capability, training, experience, education, efficiency and work record.
FRONTIER CENTRAL SCHOOL DISTRICT
INTERNAL CLAIMS AUDITOR
1. A minimum of five (5) years of successful experience in accounting;
2. A Bachelor’s Degree of higher or acceptable experience;
3. Knowledge of educational financial operations, pertinent legal
requirements, purchasing policies, accounting systems and procedures;
4. A good knowledge of organizational structure, goals and objectives;
5. The ability to communicate ideas clearly, orally and in writing;
6. A good knowledge of accounting and business office procedures;
7. A good knowledge of pertinent Education and Local Finance Laws,
Commissioner’s Regulations, and Directives and Opinions of the
Comptroller of the State of New York;
8. Must not be: member of Board of Education, Board Clerk, District
Treasurer, Superintendent of Schools, District Superintendent of Schools,
any district of BOCES official responsible for business management,
district or BOCES clerical or professional staff directly involved in
accounting or purchasing functions of the district;
9. Must not be: a family member of a person with responsibility for district
business operations, a person with a contract (other than employment
contract) with the district, a family member of a person with a contract
(other than employment contract) with the district.
REPORTS TO: Board of Education
ATIVELY WITH: Internal Auditor
Assistant Superintendent for Business
Superintendent of Schools
JOB GOAL: Audit, and approve or reject, each claim prior to payment.
PRIMARY PERFORMANCE RESPONSIBILITIES:
1. Determine whether the proposed payments are for a valid or legal purpose.
2. Ensure legitimate claims against the district and BOCES are paid.
3. Ensure that proper documentation and itemization are provided, payment is for legal
purpose and the transaction was properly authorized prior to approving the voucher or
invoice for payment.
4. Enforce all provisions of law, Commissioner’s Regulations, Board Policies and
Administrative Regulations pertaining to the management areas of responsibility;
recommend changes in Board Policy and Administrative Regulations relevant to areas of
1. Familiarity with Legal Requirements Associated with Purchases in a Public School
Bid Law -Section 103 General Municipal Law (GML) Bid threshold is based upon the annual
aggregate quantities ($20,000 for purchases; $35,000 for public works),
Board of Education Policy - Section 104-b GML governs quotations and requests for
proposals for purchases not required to be bid,
Lease and lease-purchase requirements are governed by the following sections of law: Real
Property-Sections 1709(7); 2503; 403-b; 1726 of the Education Law (EL) Personnel
Property-Sections 1725; 1725-a EL; 109-b GML
Separate contracts for construction-Section 101 GML
Exceptions to the bid law are purchases made through county contracts and some Office of
General Services contracts.
Professional service and consultant contracts.
2. Evaluate Each Expenditure
Pre-numbered pre-pressed forms used (e.g., purchase requisitions, purchase orders)?
Does the voucher packet appear complete, in accordance with the District’s policy?
Does the voucher packet include a purchase order, with an appropriate authorization signed
by the Purchasing Agent?
If the purchase order that supports the voucher packet is a blanket purchase order, is there
documentation in the voucher packet indicating:
the person authorized to make the purchase
the initial amount of the blanket purchase order
the dollar amount of prior purchases that have been made under it
evidence that the blanket purchase order has not been exceeded?
Does the voucher packet include a receiving report, with an appropriate confirmation signed
by a Receiving Agent?
Does the voucher packet include documentation indicating that the officer giving rise to the
claim (Purchasing Agent) approved the voucher packet?
Does the voucher packet include an original invoice? Is a distinction made between
appropriate original invoices and inappropriate statements or duplicate copies?
Does the invoice clearly describe the goods or services being purchased, and do the
descriptions correlate with the goods or services contemplated by the purchase order?
Is the invoiced price comparable to the estimated cost on the purchase order?
Is sales tax excluded from the dollar amount of the invoice?
If the expenditure is one in which requires competitive bidding, is there appropriate
documentation that the item has been bid and purchased from the successful bidder?
Is the invoice price equal to or less than the bid?
Do contract provisions and board minutes support the invoice submitted for professional
If the expenditure is one in which does not require competitive bidding, is there evidence that
the District’s §104(b) policy has been complied with?
Do the goods or services being paid for appear reasonable, independently of the standard
approval documentation? For example, are utilities being paid only for school district
addresses? Does the Claims Auditor’s background knowledge suggest the possibility
of duplicate payment or policy violation?
Does the vendor appear reasonable in light of the Claims Auditor’s background knowledge,
including consideration of related parties?
If the payment is for an investment, is the investment of a type that is permitted by law?
If the payment is from a scholarship or other trust, is there documentation that the payment
meets trust requirements?
If the payment is made from federal funds, is there documentation that unique federal
requirements for that type of payment have been complied with?
Are expenditures reasonable public expenditures?
Mathematical accuracy has been proved; verification of extensions and additions, and the
recalculation of any discount.
There is evidence of receipt of goods or services.