Item

Previously Reported

Newly Reported

Apparent Misappropriation

Unauthorized salary increases for Superintendent

$159,931

Unauthorized payment of Superintendent’s Ph.D. expenses

$52,988

Residual value of life insurance policies transferred to six administrators

768,047$

Unauthorized payments by James Wright to himself

$15,000

Overpayment to Wright for termination payment

105,943$

4,697$

Payment for 20 vacation days to Wright 

$13,813

Longevity payment not due Wright

$3,400

Unauthorized salary increases to nine District administrators

$40,182

Severance withdrawels by Wright over contract limits  

31,344$

Theft by Wright from two insurance accounts

$201,181

Theft by Cifonelli from insurance service accounts

$54,317

Theft by Wright from District payroll account

$427,795

Theft by Cifonelli and Wright from District employee payroll tax account

$214,507

Travel allowance paid to Cifonelli as consultant

$24,150

Illegal health insurance coverage for DiNapoli’s wife 1991- 2005

$56,004

Cifonelli NYSTRS payments while consulting for the District 9/98 -12/01

$444,768

Reimbursements to Superintendent for attending local events and charitable contributions

$4,945

     Sub-total Apparent Misappropriation

$1,519,515

$1,103,497

Questionable Costs

Lodging and meals in excess of federal rates

$10,021

State and local taxes paid associated with travel 

$5,090

Payments for professional services in excess of agreed to terms

$16,972

 Sub-total Questionable Costs                                    

$32,083

Poorly Controlled Expenses

Payments made to Cifonelli (DCC consulting) without a contract

$834,920

Professional Services acquired from 7 vendors without the benefit of RFPs (6 with no written contract)

$940,451

No bid contracts for trash removal, electrical repairs and paving

$324,214

     Sub-total Unauthorized Expenditures

$2,099,585

     Unauthorized Contracts

Payments for seven administrator contracts

3,241,569$

     Sub-total Unauthorized Contracts

$3,241,569

Total

$1,519,515

$6,476,734