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Internal audit finds 'very strong' controls, recommends more formal vendor-file reviews
Summary
District auditors reported a clean internal audit for the 2025–26 school year, saying the district's control environment is 'very strong' while recommending more frequent, documented reviews of vendor-file maintenance and cross-checks against employee records.
Chris Healey, a partner with auditing firm MMB, told the South Colonie Central School District Board of Education the district's internal audit — covering a risk assessment and a vendor-file special review — showed a strong control environment and few operational issues.
"Overall, we found the control environment to be very strong," Healey said, summarizing the audit's main finding and thanking district staff for their cooperation. The auditors identified a targeted recommendation: formalize and increase the frequency of reviews of the vendor file and compare it periodically against employee records because reimbursements and stipends can create overlap.
Dr. Perry introduced the auditors and noted the district's business office, led by School Business Administrator Angeli Martinez, had supported the review. Board members thanked the audit team and business-office staff — including Jacqueline Hollister — for the report and clean findings.
Board discussion included clarifying the scope of the special review (vendor-file maintenance) and whether recommended process changes would be implemented as part of regular controls. Healey said the recommendations were operational (enhanced documentation and periodic reconciliation) rather than evidence of control failures.
The meeting record shows no vote was required on the audit presentation itself. The board asked auditors and staff to follow up on implementation steps and accepted the report with thanks.
