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Internal claims auditor outlines role, says audits test the "reasonableness" of expenditures
Summary
T. Smith‑Dengler, the district’s internal claims auditor through Erie 2 BOCES, told the Audit Committee she reports directly to the Board, must follow NY Education Law, and that part of her work is to "question the reasonableness of any expenditure."
T. Smith‑Dengler, the internal claims auditor for Barker Central School District provided through the Erie 2 BOCES CBO office, opened her presentation to the Audit Committee by describing her statutory role and reporting responsibilities under New York Education Law, as amended July 19, 2005. She told the board she reports directly to the Board of Education and reviews claims to ensure legal compliance and fiscal reasonableness.
"She said her role is to question the reasonableness of any expenditure," Smith‑Dengler told committee members, adding that part of the position’s responsibilities is to flag conflicts of interest and instances that require additional oversight. She said the role is not an accusation engine but a safeguard: when something appears unusual she will note it in her report and elevate material concerns immediately to the Board.
