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August 19, 2008

DiNapoli’s Office Completes School Audits

New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of Hadley-Luzern Central School District and Sag Harbor Union Free 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.”

Hadley-Luzern Central School District – Internal Controls Over Extra-Classroom Activity Funds and Payroll (Warren and Saratoga counties)
The board had established policies to govern the operations of the activity fund and had appointed a central treasurer to be responsible for receipts and disbursements. However, the board appointed faculty advisors to oversee only 10 of the 46 activities. Further, the board did not appoint a faculty auditor to oversee the management of the activity fund. However, auditors found that the district established appropriate internal controls over its payroll process for the 2007-08 fiscal year.

Sag Harbor Union Free School District – Internal Controls Over Selected Financial Operations (Suffolk County)
The district did not have adequate controls in place to disclose possible interests in contracts with district employees. District officials hired a vendor, Human Growth and Development Network, Inc., to provide certain educational services to the district. The company is owned and operated by Marian Cassata, the Interim Director of Pupil Personnel Services for the district and her husband, a district retiree who was rehired in January 2007 to be the interim assistant principal at the middle school. Auditors also found the district’s business official/purchasing agent had administrative access rights to the computerized financial system. Further, the board did not solicit requests for proposals (RFPs) for independent auditing services, and these services were not part of a multi-year contract.

If you have any questions or would like a comment from the Comptroller’s office regarding any of the audits above, please call the Press Office at 518-474-4015.

Click on the above links for copies of the the audits and budget reviews.



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