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Bradford CSD failed to properly audit $2.96M claims, state says

An audit conducted by the state comptroller’s office has revealed that the Bradford Central School District failed to properly audit claims, potentially leading to financial mismanagement.

The audit, which covered the period of July 1st, 2020 to August 9th, 2022, found that the claims auditor, who is an employee of the Greater Southern Tier Board of Cooperative Educational Services (GST BOCES), did not ensure claims had adequate supporting documentation for review prior to approval.


The audit found that 70 out of 74 claims, totaling $2.96 million, did not contain the necessary documentation for the claims auditor to perform a proper audit. Additionally, the claims auditor inappropriately audited and approved 25 claims for GST BOCES service charges, totaling approximately $2.4 million. This compromised the claims auditor’s objectivity and independence and should have been audited by the Board of Education.

The OSC has issued recommendations to the District to ensure claims contain adequate supporting documentation and to properly audit all claims for GST BOCES service charges. District officials have agreed to take corrective action. The OSC’s findings highlight the importance of proper financial management and oversight to ensure the integrity of public funds.

Check out the report here.