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NYS Comptroller


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August 5, 2015, 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 Bethpage Union Free School District, Commack Union Free School District and the Plainview-Bethpage Central School District.

“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.”

Bethpage Union Free School District – Leave Accruals (Nassau County)
District employees only used leave time to which they were entitled and unused leave payouts were generally made in accordance with collective bargaining agreements and individual employment contracts. However, record keeping procedures could be improved to reduce the risk of leave time being used or paid out for which employees are not entitled.

Commack Union Free School District – Financial Condition and Fuel Inventory (Suffolk County)
Over the past three years, district officials’ appropriated a total of nearly $24 million of fund balance, which should have resulted in planned operating deficits each year. However, because the district overestimated expenditures in its adopted budgets, it experienced large operating surpluses in 2011-12 and 2012-13 and did not use the appropriated fund balance to finance operations. In addition, district officials did not maintain complete and adequate fuel inventory records to safeguard fuel.

Plainview-Bethpage Central School District – Financial Condition (Nassau County)
District officials consistently presented, and the board approved, budgets with significantly overestimated appropriations. The overestimated expenditures totaled $36.5 million over the five-year period July 1, 2009 through June 30, 2014, an average of about $7.3 million per year. Also, because district officials did not include the funding of reserves in the annual budget, the district’s use of taxpayer money was not sufficiently transparent.


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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