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Internal auditors report no high-risk findings, list five corrective recommendations
Summary
An internal audit presented to the Seaford Union Free School District reported no high-risk areas, fewer moderate-risk findings than the prior year, and five new recommendations (1 revenue/cash-management, 3 payroll, 1 transportation) with corrective-action timelines.
Darren, an internal auditor with Naraki Smith, told the board the district's risk assessment "was completed as of April 2025," and described a methodology of interviews, document review and test work across about 21 operational areas. "You consistently have no high ratings," he said, noting an improvement in the district's profile versus prior years.
The audit identified five recommendations for 2025: one in revenue and cash management, three in payroll and one in transportation. Darren said the district created a corrective-action plan: three recommendations were already scheduled to be completed by July, one is planned for November and another for February. He also noted that the six recommendations from the prior year were implemented.
Why it matters: risk assessments help boards and administrators prioritize limited staff and financial resources and demonstrate compliance with oversight expectations. Board members can use the audit's findings to follow up on controls in payroll, cash handling and transportation oversight.
Supporting details: Darren described a list of approximately 92 risk "pressure points" and a panel of 21 operational areas in which auditors test internal controls, including payroll, benefits, fixed-asset management, food services and transportation. He told the board the auditors will begin 2025-26 work in September.
What the district said: The auditors' presentation was accepted and there were no motions tied to immediate policy changes; the board did not request additional votes on the presentation itself.
Next steps: The report identifies specific recommended actions and timelines; the board and administration will monitor implementation through the district's corrective-action plan and the auditors' follow-up testing.
