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Board approves Triconi Segura internal-audit contract; food service, payroll and reporting targeted
Summary
The board approved an internal-audit contract with Triconi Segura & Associates to begin work Jan. 12, 2026, focused on child nutrition, payroll and financial reporting, with the internal audit to be filed by April 30, 2026.
The Niagara Falls City School District board approved a contract Oct. 15 to hire Triconi Segura & Associates as the district’s internal auditor, with work set to begin Jan. 12, 2026, and a state filing deadline of April 30.
District leaders told the board Triconi Segura performed a risk assessment and recommended the internal audit concentrate on three areas next year: the child nutrition (food service) program, payroll, and financial reporting. The firm indicated it expects to complete its work in time for the district’s March board meeting, ahead of the state April 30 filing requirement.
At the audit committee meeting earlier the same day, committee members selected the three topics because the district will undergo government reviews on similar topics (state child nutrition reviews every three years and state comptroller audits roughly every five years). The child nutrition audit is timed to precede a government audit, the superintendent said, providing the district a proactive review of the program and the district’s new point-of-sale cafeteria system.
Triconi Segura’s initial risk assessment rated the district’s audit areas as moderate to medium risk and identified IT and transportation as other potential future audit areas. The board approved the contract by roll call as part of the consent agenda.
The district also sought board approval for cybersecurity insurance at the meeting and noted that internal controls testing found no severe risk areas in the internal-claims audit reviewed earlier in the day.
