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NYS Comptroller

THOMAS P. DiNAPOLI

NEWS from the Office of the New York State Comptroller

Contact: Press Office 518-474-4015

Comptroller DiNapoli Releases School District Audits


January 24, 2020

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

Oysterponds Union Free School District – Financial Management (Suffolk County)
Auditors found that the board overestimated general fund appropriations by a total of approximately $1.6 million from 2016-17 through 2018-19. In addition, the district reported unassigned fund balance that ranged from 16.5 percent to 27.8 percent of the ensuing year’s appropriations, or four to seven times the statutory limit over the last three completed fiscal years. Moreover, when unused appropriated fund balance is added back, unassigned fund balance exceeds the statutory limit by nearly 27 percentage points.

Monroe-Woodbury Central School District – Extra-Classroom Activities (Orange County)
District officials did not implement procedures governing Extra-Classroom Activities (ECA) fund operations. Auditors found 15 of 113 disbursements totaling $44,166 did not have disbursing orders that included the two required authorizing signatures. One of the disbursing orders totaling $15,700 lacked itemized receipts. In addition, 10 checks totaling $5,100 were written for petty cash use. The check amounts ranged from $300 to $900 which were all over the $100 limit established by the New York State Education Department.

Sackets Harbor Central School District – Information Technology (Jefferson County)
District officials did not establish written procedures for password management, wireless security, remote access and managing user access rights. District officials also did not disable unneeded network user accounts. In addition, auditors also found that district officials did not adequately restrict user permissions to the network and computers based on job duties. Auditors also found district officials did not develop a written disaster recovery plan.

Walton Central School District – Fund Balance (Delaware County)
The board appropriated over $1.9 million in fund balance from 2016-17 through 2018-19 and only used approximately $282,000. Auditors determined that as of June 30, 2019, surplus fund balance totaled over $1.4 million, exceeding the statutory limit by approximately $590,000 or 2.7 percentage points. When unused appropriated fund balance was added back to the surplus fund balance, it totaled over $2.1 million, exceeding the statutory limit by approximately $1.3 million or 6 percentage points.

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