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July 15, 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 Brunswick Central School District, Elwood Union Free School District, Pine Valley Central School District, Port Byron Central School District, Enlarged City School District of Troy and the True North Rochester Preparatory Charter School.

“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.”

Brunswick Central School District – Financial Condition (Rensselaer County)
The board consistently and significantly overestimated district expenditures from the 2010-11 through 2012-13 fiscal years, which caused the district to realize annual operating surpluses totaling approximately $1.5 million for this period. Despite the operating surpluses, the district raised the real property tax levy by an average of approximately $326,000 per year during this period.

Elwood Union Free School District – Electronic Transfers (Westchester County)
The board does not have written policies, procedures or resolutions to govern electronic transfers. As a result, the treasurer and a payroll clerk processed electronic transfers without adequate segregation of duties or documentation of transactions.

Pine Valley Central School District – Financial Management and Procurement (Chautauqua County)
District officials did not ensure that budgets were realistic or maintain reserves in accordance with statutory requirements. For the five fiscal years ending June 30, 2013, district officials overestimated appropriations by a total of $6.3 million. These budgeting practices generated $1.3 million in operating surpluses, which caused the unexpended surplus fund balance to exceed statutory limitations.

Port Byron Central School District – Financial Condition (Cayuga County)
District officials have generally taken appropriate action to manage the district’s financial condition. The board has used excess reserve funds to pay off debt and the district has entered into inter-municipal agreements that have resulted in cost savings.

Enlarged City School District of Troy – Leave Accruals (Rensselaer County)
District officials established adequate internal controls over leave accruals. Officials implemented specific controls to ensure employee leave accruals were earned in accordance with the employee’s employment contract and/or collective bargaining agreement. Also, district officials established controls to ensure the accrual and use of leave time were recorded accurately.

True North Rochester Preparatory Charter School – Contract Management (Monroe County)
The board entered into a contract with a charter management organization to provide management services, but the school does not have a firm agreement detailing what services are included. The absence of a clear and unambiguous contract increases the likelihood that taxpayers have paid for goods and services that have not been received.


For access to state and local government spending and more than 50,000 state contracts, visit 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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