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NYS Comptroller


Audits of Local Governments and School Districts

Kings Park Central School District – Fuel Inventory (2015M-282)

Released: December 24, 2015 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to evaluate the District’s controls over its fuel inventory for the period July 1, 2014 through July 31, 2015.


The Kings Park Central School District is located in the Town of Smithtown in Suffolk County. The District, which operates five schools with approximately 3,390 students, is governed by an elected five-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $83.6 million.

Key Findings

  • District officials have not adopted a policy for fuel inventory accountability and there were no written procedures to provide guidance to employees.
  • Officials did not reconcile fuel pump readings to physical inventory.
  • Officials did not require all employees to account for fuel pumped.

Key Recommendations

  • Adopt and implement written policies and procedures to ensure that fuel inventory is periodically measured and that adequate inventory records are maintained.
  • Ensure that fuel inventory records are periodically reconciled to all fuel used and physical fuel tank measurements.
  • Require that all employees who use fuel document the amount and type of fuel pumped and for which district vehicles.

Local Government and School Accountability Contact Information:

Phone: (518) 474-4037; Email:
Address: Office of the State Comptroller, Division of Local Government and School Accountability
110 State Street, 12th Floor; Albany, NY 12236