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Internal auditor Denise Colbert reports few exceptions after review of roughly 2,700 transactions
Summary
Denise Colbert, the district claims/internal auditor, reported on the annual claims audit: roughly 2,700 transactions reviewed, 19 exceptions identified (isolated, many small items), and that staff are addressing errors before checks are issued.
Denise Colbert, the district’s claims/internal auditor, presented the annual claims audit to the Amherst Central School District board. Colbert said she reviews payments to vendors for accuracy, compliance with procurement rules, and proper authorization, and that checks are produced only after appropriate review.
Colbert reported that the audit examined roughly 2,700 transactions and identified 19 exceptions; she described these as scattered across departments rather than concentrated in any single area. “So that's 19 items out of 2,700, which is really good,” Colbert said. She told the board that most exceptions involved minor errors—incorrect amounts or budget codes—and that staff corrected issues before checks were issued.
When asked whether the 19 exceptions were mostly small, Colbert said the majority were modest in dollar value and suggested the largest exceptions reviewed were on the order of about $2,000, while roughly 80% of the exceptions involved small amounts such as $25 to $50 for supplies.
Colbert also noted some procedural challenges with state procurement and purchasing outlets, saying the state has reduced some contract supports, prompting greater use of piggyback contracts and local bids. The board asked follow‑up questions and closed the audit item before moving on to other business.
Colbert’s presentation will be part of the district record; the board noted no systemic procurement failures during her summary and indicated staff will continue to monitor and correct isolated exceptions.
