Sayville auditors report low overall risk; recommend extra-classroom signature controls, updated maintenance documentation

Mary Anne Van Dyne, the partner on the district’s internal audit engagement, told the Sayville Board of Education that the auditors’ annual risk assessment updated 25 of 27 control areas to “low” but identified two areas needing attention: extra‑classroom activity funds and state grant budget adjustments.

“25 out of 27 were assessed as low,” Van Dyne said. She said testing of extra‑classroom activities — student clubs and similar funds — found three of 10 receipts lacking evidence of student treasurer sign‑offs and three cash disbursements without evidence that sales tax had been paid, which the auditors assessed as a moderate control risk.

The auditors also reviewed prior‑year recommendations and reported the district had implemented virtually all items except one grant‑related…