October 1, 2018
To the Board of Education of the Monticello Central School District
237 Forestburgh Road
Monticello, New York 12701
In planning and performing our audit of the financial statements of the Monticello Central School District as of and for the year ended June 30, 2018, in accordance with auditing standards generally accepted in the United States of America, we considered the Monticello Central School District’s internal control over financial reporting (internal control) as a basis for designing our auditing procedures for the purpose of expressing our opinion on the financial statements in accordance with Government Auditing Standards and, if applicable, Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control. Accordingly, we do not express an opinion on the effectiveness of the District’s internal control.
The management of the Monticello Central School District is responsible for establishing and maintaining an internal control structure. An internal control system consists of five elements: the control environment, risk assessment, information and communication, monitoring, and control activities. Our consideration of internal control was for the limited purpose described in the preceding paragraph and would not necessarily identify all deficiencies in internal control that might be significant deficiencies or material weaknesses. This letter does net affect our report dated October 1, 2018 on the financial statements of the Monticello Central School District.
Certain matters involving the internal control structure and its operation, of a more routine nature, have been discussed with the appropriate administrative personnel.
Management has addressed our previous recommendations.
In conclusion, we would like to thank the staff that assisted us during our examination, and provided us with all the necessary records.
Very truly yours,
Cooper Arias, LLP
892 State Route 17B, P.O. Box 190, Mongaup Valley, NY 12762 -.-
Phone: 845-796-1800 — Fax: 845-796-1826 — www.cooperarias.com