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August 28, 2013

Comptroller DiNapoli Releases School Audits

New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Elmwood Village Charter School, Lake George Central School District, Southold Union Free School District, True North Troy Preparatory Charter School and the Whitehall Central School District.

“My office’s audits of school districts, charter schools and BOCES help schools improve their financial management practices,” DiNapoli said. “These audits are tools for schools to make sure proper policies and procedures are in place to protect taxpayer dollars and provide students with the best possible education.”
 
Elmwood Village Charter School – Student Enrollment and Billing (Erie County)
Auditors compared billings totaling approximately $3.2 million for school districts of residence to revenues received and did not identify any discrepancies. The school accurately billed the school districts of residence and, overall, the school maintained adequate supporting documentation. Auditors identified control deficiencies with the school’s residence verification process.

Lake George Central School District – Internal Controls Over Payroll (Warren County)
District officials have established strong internal controls over payroll. Officials implemented specific procedures to ensure that the individuals reported and paid through the payroll process were bona fide district employees, were paid only approved salaries and wages, and received only the benefits to which they were entitled.

Southold Union Free School District – Claims Processing (Suffolk County)
The district has established adequate controls over claims processing that ensure claims are audited in a timely manner and are properly supported. The claims auditor generally conducts a thorough and deliberate audit of each claim before the school board authorizes payment. Despite minor deficiencies that were discussed with district officials, the claims tested appear to be for proper district purposes and audited prior to payment.

True North Troy Preparatory Charter School – Enrollment and Billing (Rensselaer County)
Auditors found the board has adopted adequate financial policies regarding purchasing, investments and appointment of board members. Also, the school maintained adequate supporting documentation of student addresses and proof of their residence in each of the resident school districts.

Whitehall Central School District – Internal Controls Over Payroll (Washington County)
The district established adequate internal controls over payroll. District officials implemented specific procedures to ensure that individuals were paid at their approved salaries and wages and received only the benefits to which they were entitled. Auditors also determined that the various control procedures that the district established over the payroll process provided adequate supervision and oversight.


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