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NYS Comptroller

THOMAS P. DiNAPOLI

Press Releases

April 6, 2016, Contact: Press Office (518) 474-4015

Comptroller DiNapoli Releases School Audits

New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Canajoharie Central School District, Delaware-Chenango-Madison-Otsego BOCES, East Moriches Union Free School District, Fishers Island Union Free School District, Franklin-Essex-Hamilton BOCES, Indian Lake Central School District, Liberty Central School District, Longwood Central School District, Minerva Central School District, Newark Valley Central School District and Questar III BOCES.

“In an era of limited resources and increased accountability, it’s critical that schools make every dollar count,” DiNapoli said. “By auditing school district and charter school finances and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.”

Canajoharie Central School District - Financial Condition and Extra-Classroom Activity Fund (Montgomery County)
The district overestimated appropriations in the 2012-13 through 2014-15 adopted budgets by a total of $3.2 million. The district’s retirement contribution reserve was overfunded by more than $445,000 and the unrestricted fund balance has been in excess of statutory limits. District officials also need to improve their process to effectively account for extra-classroom activity fund collections and disbursements.

Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Procurement of School Food (2015M-358)
Officials obtained food pricing for participating school districts at the lowest reasonable cost available. Officials also attempted to acquire milk and bread at the lowest reasonable cost, but faced a lack of bidders to provide milk or bread to all school districts participating in the cooperative bid.

East Moriches Union Free School District – Budget Review (Suffolk County)
The significant revenue and expenditure projections in the tentative budget are reasonable. Auditors found that district officials generally implemented the recommendations in a prior budget review issued in April 2015.

Fishers Island Union Free School District – Five Point Plan (Suffolk County)
The board has not established an audit committee and improperly appointed an individual as both the treasurer and internal auditor, creating incompatible duties between these two positions. In addition, the district did not use a competitive request for proposal process when selecting its external audit firm.

Franklin-Essex-Hamilton Board of Cooperative Educational Services (2016M-27)
Officials established adequate payroll processing procedures to ensure employees were accurately paid their approved salaries and wages.

Indian Lake Central School District – Claims Auditing (Hamilton County)
Auditors found claims were adequately supported and documented, and goods and services had been received and were for proper district purposes. The board, however, did not appoint a claims auditor, nor did it perform the claims auditing function.

Liberty Central School District – Financial Operations (Sullivan County)
District officials are generally managing the district’s financial operations effectively. Auditors found, however, the district’s unemployment insurance and retirement contribution reserves were overfunded.

Longwood Central School District – Purchasing (Suffolk County)
The purchases of goods and services not subject to competitive bidding were done in compliance with the district’s policy.

Minerva Central School District – Payroll (Essex County)
District officials implemented appropriate procedures for processing payroll to ensure that employee salaries and wages were accurately calculated and paid.

Newark Valley Central School District – Financial Management (Broome County)
District officials are using sound practices when planning, monitoring and controlling budgets, and they have developed and monitored long-term capital and financial plans.

Questar III Board of Cooperative Educational Services – Purchasing (2015M-361)
Officials procured goods and services in accordance with BOCES policy and statutory requirements. The board appointed a purchasing agent who is responsible for ensuring purchases comply with the policy.


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For access to state and local government spending and nearly 50,000 state contracts, visit OpenBookNY. The easy-to-use website was created by Comptroller DiNapoli to promote openness in government and provide taxpayers with better access to the financial workings of government.

 

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