Skip to Content

Login   Subscribe   Site Index   Contact Us   Google Translate™

NYS Comptroller



From the Office of the New York State Comptroller

Thomas P. DiNapoli

June 13, 2017, Contact: Press Office (518) 474-4015

State Comptroller DiNapoli Releases School Audits

New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Cortland Enlarged City School District, Miller Place Union Free School District and the Peru 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."

Cortland Enlarged City School District – Fund Balance (Cortland County)
The board did not appropriately manage the district's fund balance to ensure financial stability. Total fund balance has decreased $4.7 million (33 percent), from $14.3 million as of June 30, 2013 to $9.6 million as of June 30, 2016. Approximately 85 percent of the $9.6 million fund balance is restricted for specific purposes and is not available for general operating expenditures.

Miller Place Union Free School District – Check Signing (Suffolk County)
The treasurer does not maintain custody of his signature, or supervise the application of his signature during the check signing process. Although auditors found no exceptions when reviewing district claims, there is an increased risk the treasurer's signature could be used to generate unauthorized checks.

Peru Central School District – Extra-Classroom Activity Funds (Clinton County)
Faculty advisers did not ensure that student treasurers issued duplicate press-numbered receipts or maintained any other documentation of the source, date, amount and purpose of cash collections when collecting cash at fundraisers or during events. Without some form of documentation of the collections, district officials would be unable to ensure that all money collected was accounted for and properly remitted to the central treasurer for deposit.

For access to state and local government spending, public authority financial data and information on 130,000 state contracts, visit Open Book New York. The easy-to-use website was created to promote transparency in government and provide taxpayers with better access to financial data.

Albany Phone: (518) 474-4015 Fax: (518) 473-8940
NYC Phone: (212) 383-1388 Fax: (212) 681-7677