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March 16, 2016, 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 Brushton-Moira Central School District, Clinton-Essex-Warren-Washington Board of Cooperative Educational Services, Clyde-Savannah Central School District, Oneida-Herkimer-Madison Board of Cooperative Educational Services, Patchogue-Medford Union Free School District and the Ravena-Coeymans-Selkirk 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.”

Brushton-Moira Central School District – Financial Condition (Franklin County)
The board adopted budgets that did not include estimated expenses for recurring revenues and realistic estimates for expenditures. As a result, the district has accumulated unrestricted fund balance that exceeds the statutory limit by approximately $2.3 million (13 percent) and has levied more taxes than were needed to fund operations during the 2013-14 through 2015-16 fiscal years.

Clinton-Essex-Warren-Washington Board of Cooperative Educational Services – Payroll (2015M-353)
Officials did not establish adequate procedures to ensure employees were accurately paid separation payments. As a result, two employees were overpaid by a combined total of $16,348 because payments were not calculated in accordance with terms of their collective bargaining agreements.

Clyde-Savannah Central School District – Financial Condition (Wayne County)
The board did not adopt realistic budgets based on historical or known trends. In addition, five of the district’s reserves, totaling approximately $7.7 million, were overfunded and potentially unnecessary.

Oneida-Herkimer-Madison Board of Cooperative Educational Services – Claim Payments (2015M-350)
Most claims reviewed were properly authorized and approved before payment, appropriately supported and for valid business purposes. However, two tuition claim reimbursements totaling $11,565 were approved and paid to an administrative employee even though tuition was not reimbursable according to the employee’s collective bargaining agreement.

Patchogue-Medford Union Free School District – Budget Review (Suffolk County)
The significant revenue and expenditure projections in the tentative budget are reasonable. The district’s 2016-17 budget includes the appropriation of $2.3 million of fund balance to help finance operations.

Ravena-Coeymans-Selkirk Central School District – Payroll (Albany County)
Payments are supported by district employment agreements, correctly calculated, properly supported and certified by the district superintendent. Separation payments were also accurately calculated, as per collective bargaining agreements or individual employee contracts and included adequate supporting documentation.

For access to state and local government spending and 50,000 state contracts, visit OpenBookNY. 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.

Albany Phone: (518) 474-4015 Fax: (518) 473-8940
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