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March 13, 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 Highland Central School District, Hudson City School District, LaFayette Central School District and the Mount Pleasant Cottage Union Free 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.”

Highland Central School District – Financial Condition (Ulster County)
During the last three completed fiscal years, the district’s revenues fell short by an average of $740,000 in the general fund and $100,000 in the school lunch fund. Auditors also found that the school board has not developed a current multiyear financial plan or capital plan to complement the budget process.

Hudson City School District – Grant Administration (Columbia County)
The district expended more than $79,000 on grant-related expenditures that either were not approved, not properly supported or not expended for legitimate grant purposes. Auditors found grant expenditures reported to the State Education Department lacked sufficient supporting documentation to substantiate employee benefits and salaries.

LaFayette Central School District – Reserves (Onondaga County)
The board did not adopt any written policies governing the establishment and use of its reserve funds. Auditors found four of the five reserve funds in the district were not formally established. Also, the district’s extensive use of reserves along with appropriating fund balance in the annual budgets left the general fund with unassigned fund balance deficits for the past three fiscal years.

Mount Pleasant Cottage Union Free School District – Financial Condition (Westchester County)
The district could improve its billing and collection procedures. As of June 30, 2013, the district had approximately $2.4 million in accounts receivable, of which $1.4 million had been outstanding for 30 days and $893,000 for 90 days or more. If the district has to write off uncollectible accounts receivable, its financial condition will be adversely affected.


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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