Riverside board accepts independent financial review despite staff disputes over counts

James Briscoe of Briscoe Consulting presented an independent financial review to the Riverside Local School District board, saying his ‘‘forensic style’’ review of audited financials, the general ledger and check register identified structural and transparency concerns while noting ‘‘no criminal activity has been noted.’'

Briscoe told the board that monthly board packets contain detailed line items but limited narrative and that the district lacked regular variance and midyear budget‑to‑actual reviews. He flagged recurrent problems in the check register — zero‑quantity entries, negative unit prices…