Audit committee flags confirming purchase‑order exceptions, orders monthly department memos

The audit committee of the Niskayuna Central School District met Feb. 14, 2025, and reviewed an internal report showing a 9% increase in claims‑auditing exceptions from 2023 to 2024 and a 6.14% overall exception rate, with confirming purchase orders the largest single category of exception.

The figures drew focused discussion because the bulk of the exceptions are in the district’s A Fund (general fund). Doris (Business Office staff) told the committee the A Fund rose from 6.02% exceptions in 2023 to 6.7% in 2024. "I'd like to really just commend the purchase or the business office staff for that," Doris said when describing declines in fees, interest and penalties. Committee members said confirming purchase orders remain the primary area for improvement.

The committee framed the issue as a mix of timing and process. Matt (Committee member) said the summer enrichment program’s purchasing pattern — instructors buying supplies up front and seeking reimbursement — creates built‑in exceptions because requisitions and purchase orders are not always in place before expenses are incurred. He described steps the district will take to reduce exceptions: monthly exception reports by department and…