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October 15, 2015, 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 Bayport-Blue Point Union Free School District, Chappaqua Central School District, Copiague Union Free School District, Spackenkill Union Free School District and the Western New York Maritime 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.”

Bayport-Blue Point Union Free School District – Leave Accruals (Suffolk County)
There is no supervisory review to ensure that leave time earned and used is accurate and in accordance with collective bargaining agreements and employment contracts.

Chappaqua Central School District – Financial Condition (Westchester County)
Officials adequately monitored the district’s financial condition and maintained fiscal stability.

Copiague Union Free School District – Check Signing (Suffolk County)
The district’s check signature policy permits any one of the board president, district clerk or district treasurer to sign checks, whereas state Education Law requires the treasurer to sign all checks.

Spackenkill Union Free School District – Financial Management, Transportation and Information Technology (Dutchess County)
District officials did not ensure that budget estimates and reserves were reasonable and that fund balance was maintained in accordance with statutory requirements. Also, the district did not implement performance measures to effectively and efficiently manage transportation costs.

Western New York Maritime Charter School – Financial Operations (Erie County)
The board has not adopted a comprehensive purchasing policy, as recommended in a prior audit, which describes methods and procedures for purchasing, including the specific information required in the written quotes to ensure the school is receiving the best price for goods and services.


For access to state and local government spending and nearly 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.

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