WEBSTER CENTRAL SCHOOL DISTRICT NEW YORK COMMUNICATING INTERNAL CONTROL RELATED MATTERS IDENTIFIED IN AN AUDIT For Year Ended June 30, 2024
October 3, 2024 To the Board of Education Webster Central School District, New York In planning and performing our audit of the financial statements of Webster Central School District as of and for the year ended June 30, 2024, in accordance with auditing standards generally accepted in the United States of America, we considered Webster Central School District’s internal control over financial reporting (internal control) as a basis for designing our auditing procedures for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the Webster Central School District’s internal control. Accordingly, we do not express an opinion on the effectiveness of Webster Central School District’s internal control. Our consideration of internal control was for the limited purpose described in the preceding paragraph and was not designed to identify all deficiencies in internal control that might be significant deficiencies or material weaknesses and therefore, there can be no assurance that all deficiencies, significant deficiencies, or material weaknesses have been identified. We did not identify any deficiencies in internal control that we consider to be material weaknesses. However, as discussed below, we identified certain matters involving the internal control and other operational matters that are presented for your consideration. This letter does not affect our report dated October 3, 2024 on the financial statements of the District. We will review the status of these comments during our next audit engagement. Our comments and recommendations, all of which have been discussed with appropriate members of management, are intended to improve the internal control or result in other operating efficiencies. Our comments are summarized as follows: Current Year Deficiency in Internal Control: Disbursements – The District’s purchasing policy allows for the use of purchase contracts of other municipalities, (piggybacking), to comply with competitive bidding requirements. However, we noted the District does not have a formal procedure to verify that contracts meet all prerequisites required under General Municipal Law. We recommend the District assign the purchasing agent to verify that all prerequisites have been met before participating in piggybacking purchase contracts.
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We are pleased to report the following prior year recommendations have been implemented to our satisfaction: 1. Expenditures within all capital projects appear to be within approved budget. 2. IRS forms appear to have been filed in a timely manner. 3. The District has a multiyear plan approved by NYS Child Nutrition to reduce the school lunch fund balance below the average three month expenditure requirement.
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We believe that the implementation of these recommendations will provide Webster Central School District with a stronger system of internal control while also making its operations more efficient. We will be happy to discuss the details of these recommendations with you at your convenience. This communication is intended solely for the information and use of management, the Board, audit committee, and others within the organization and is not intended to be and should not be used by anyone other than these specified parties. We wish to express our appreciation to the business office staff for all the courtesies extended to us during the course of our examination.
Rochester, New York October 3, 2024
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