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October 30, 2013, 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 Albany Community Charter School, Elba Central School District, Health Sciences Charter School, King Center Charter School and the Oyster Bay-East Norwich Central School District.

“My office’s audits of school districts, charter schools and BOCES help schools improve their financial management practices,” DiNapoli said. “These audits are tools for schools to make sure proper policies and procedures are in place to protect taxpayer dollars and provide students with the best possible education.”

Albany Community Charter School – Financial Operations (Albany County)
The board failed to fully evaluate the choice of its school building for the site selection of the elementary school or middle school. Auditors found the school could have saved from $200,000 to $2.3 million if it purchased the elementary school by issuing debt instead of continuing to lease the building.

Elba Central School District – Financial Condition (Genesee County)
From the 2008-09 through 2012-13 fiscal years, school district officials over-estimated expenditures by a total of $5.5 million. These budgeting practices generated nearly $2.2 million in operating surpluses, which caused unexpended surplus funds to exceed statutory limits in each of the past five years.

Health Sciences Charter School – Procurement (Erie County)
The board did not ensure that all contracts for goods and services were properly awarded. The school’s business office was unable to provide procurement procedure documentation and inconsistencies were found in the purchasing practices/competitive bid process outlined in the school’s charter agreement and the procurement policy.

King Center Charter School – Purchasing (Erie County)
The school’s purchasing policy does not provide appropriate guidance as to when written or verbal price quotes should be obtained and when items must be competitively bid. Also, the policy does not address threshold amounts under which approval can be made by management, versus large purchases that would require board approval.

Oyster Bay-East Norwich Central School District – Employee Leave Accruals (Nassau County)
Except for minor discrepancies, the school district properly accounted for employee leave accruals and made payments in accordance with collective bargaining agreements and employment contracts.


For access to state and local government spending and nearly 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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