Wyandanch UFSD Independent Audit Services

O FFICE OF THE NEW YORK STATE COMPTROLLERDIVISION OF LOCAL GOVERNMENT SERVICES & ECONOMIC DEVELOPMENTWyandanch Union Free School District Independent Audit ServicesReport of ExaminationPeriod Covered:July 1, 2003 - June 30, 20042006M-3ALAN G. HEVESITable of Contents PageAUTHORITY LETTER 3 EXECUTIVE SUMMARY 5 INTRODUCTION 7 Background 7 Objectives 8 Scope and Methodology Comments of District Offi cials and Corrective Action PROCUREMENT OF AUDIT SERVICES 10 Recommendations 10EFFECTIVENESS OF AUDIT SERVICES 12 Fieldwork Standards — Planning the Audit 13 Fieldwork Standards — Audit Documentation 19 Fieldwork Standards — Management Representation Letter 22 Reporting Standards — Compliance With Laws and Regulations 22 Recommendations 23 APPENDIX A Generally Accepted Government Auditing Standards (GAGAS) 24APPENDIX B Engagement Letter 28APPENDIX C Response From District Offi cials 30APPENDIX D Audit Methodology and Standards 32 APPENDIX E How to Obtain Additional Copies of the Report 33 APPENDIX F Local Regional Offi ce Listing 34 DIVISION OF LOCAL GOVERNMENT SERVICES AND ECONOMIC DEVELOPMENT 11State of New YorkOffi ce of the State ComptrollerDivision of Local Government Servicesand Economic DevelopmentJune 2006Dear School District Offi cials:One of the Offi ce of the State Comptroller’s top priorities is to identify areas where local governments and school districts can improve their operations and provide guidance and ...