New York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued.

Canaseraga Central School District – Financial Management (Allegany County)

The board overestimated appropriations by a total of $3.5 million over three years and annually appropriated an average of $357,000 of fund balance that was not used to finance operations. The district could not demonstrate a plan for the need for certain reserves that have not been used for three years. The district also has not adopted a comprehensive written reserve fund policy.

Honeoye Central School District – Information Technology (Ontario County)

The board and district officials have not adopted adequate security policies and procedures to safeguard IT assets. In addition, employees stored personal data, such as photos, videos and music, on district computers. And district officials did not provide IT security awareness training for employees.

Roxbury Central School District – Health Insurance Buyouts (Delaware County)

Health insurance buyouts may have saved taxpayers approximately $100,066 between July 1, 2017 and Dec. 14, 2018, the audit period. Three employees received $34,738 in health insurance buyouts that they may not have been entitled to during the audit period and the health insurance buyout calculations were not reviewed before payment.