DiNapoli’s Office Completes School
Audits and Budget Reviews
New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of Forestville Central School District and Pleasantville Union Free School District. DiNapoli’s office also completed budget reviews for Campbell-Savona Central School District and Greater Amsterdam 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.”
Forestville Central School District – Internal Controls Over Cash Disbursements (Chautauqua and Cattaraugus counties)
The audit found the district had no written wire transfer policies and procedures. The treasurer executed wire transfers without the approval of another individual and the bank did not provide paper confirmation of wire transfer transactions to another district official or employee. In September 2007, the board appointed a school cafeteria employee to serve as claims auditor, but did not provide this employee with a written job description of the job’s responsibilities and the board’s expectations for this position. Therefore, the new claims auditor is independent of other district business functions, but may not understand the duties of the position.
Pleasantville Union Free School District – Internal Controls Over the Claims Auditor Function (Westchester)
The audit found internal controls over the claims audit function were not appropriately designed or operating effectively. Auditors reviewed 33 warrants for the 2006-07 fiscal year and found that the claims auditor had not audited eight Federal fund warrants for claims totaling $289,700, the district was missing eight general fund warrants for claims totaling $3.2 million and the claims auditor did not sign one general fund warrant for claims totaling $477,000. For the period July 1, 2007 to January 15, 2008, the audit found the district was missing warrants for claims totaling $672,700. Although the claims auditor had not audited the claims for the missing warrants, the treasurer had paid the claims without having approved warrants.
Click on the links above for copies of the audits and budget reviews.
If you have any questions or would like a comment from the Comptroller’s office regarding any of the audits above, please contact the Press Office at 518-474-4015.