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NYS Comptroller

THOMAS P. DiNAPOLI

Press Releases

March 28, 2014, 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 Central Islip Union Free School District, Hunter-Tannersville Central School District, North Merrick Union Free School District and the Oswego School District Public Library.

“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.”

Central Islip Union Free School District – Financial Management (Suffolk County)
District officials underestimated revenues and overestimated expenditures in the adopted budgets for fiscal years 2008-09 through 2012-13. This resulted in combined operating surpluses totaling more than $25 million. The district accumulated unexpended surplus funds that exceeded the statutory limit, yet increased the real property tax levy by more than $6.6 million during this time frame.

Hunter-Tannersville Central School District – Financial Condition (Greene County)
From fiscal years 2010-11 through 2012-13, the district’s unrestricted unappropriated fund balance exceeded the 4 percent statutory limit. However, the district’s fund balance has declined during this time frame as a result of appropriating fund balance to finance the planned deficits. The fund balance as a percent of the ensuing year’s budgeted appropriations declined from 9.7 percent in 2010-11 to 5.4 percent in 2012-13.

North Merrick Union Free School District – Treasurer’s Duties (Nassau County)
The board did not ensure that the treasurer’s duties and responsibilities were discharged in accordance with legal requirements and district policy. For example, the district clerk was inappropriately authorized to sign checks in the treasurer’s absence and signed all district checks in place of the treasurer. In addition, the assistant superintendent for business and a senior account clerk routinely approved and performed wire and electronic transfers without the treasurer’s approval.

Oswego School District Public Library – Selected Cash Receipts (Oswego County)
The board has not established policies and procedures to ensure adequate internal controls over the cash receipt process for taxes. Library personnel do not maintain a record of taxes received by fiscal year and they have no process in place to ensure the library received the full amount of real property taxes levied each year.

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For access to state and local government spending and more than 50,000 state contracts, visit http://www.openbooknewyork.com/. 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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