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FOR RELEASE:
August 3, 2009
DiNapoli Holds School Districts Accountable:
Will Determine if Audit Recommendations
Acted On by 11 Long Island Schools
New York State Comptroller Thomas P. DiNapoli’s office recently initiated school audit follow-up reviews of 11 school districts on Long Island and 23 additional schools across the state, DiNapoli announced today at a news conference in Nassau County. The school districts were previously audited by DiNapoli’s office and auditors are now checking to see if these districts implemented the recommendations in the initial audits of the districts.
“Taxpayers have a right to know if their local school districts took action to address concerns identified by our auditors,” DiNapoli said. “Our audits determine if proper policies and procedures are in place and include recommendations on how school districts can better protect taxpayer dollars. Following up on these audits increases accountability of school districts and adds transparency to the school districts’ finances.”
Each school district is required to submit corrective action plans to DiNapoli’s office within 90 days of an audit’s release that details how the district will address the concerns raised in the audit and implement the audit’s recommendations. Auditors will determine if the districts followed their corrective action plans.
Once auditors conclude their review of each district, the district will receive a letter that details which recommendations the district implemented correctly and which recommendations, if any, the district still needs to work on. These letters will be posted on DiNapoli’s website and will be released to the public.
DiNapoli’s office initiated school audit follow-up reviews of the districts in the following charts. Additional follow-up reviews will be scheduled later in the year. To view the initial audits of the districts, click the year the audit was released or visit: http://www.osc.state.ny.us/localgov/audits/schools/index.htm.
School District Accountability
In order to improve accountability of the state’s schools, DiNapoli’s office will audit all of New York’s school districts and Boards of Cooperative Educational Services by 2010. The State Comptroller’s office has completed 620 school audits and approximately 113 school audits are currently underway.
Statewide School Audit Follow-Up Reviews |
|||
School District |
Audit Released |
Previous Audit Findings |
County |
Ravena-Coeymans-Selkirk CSD |
$38,000 in payments to employees were not supported by contract provisions or board resolutions; weak controls over purchasing, claims processing, cash receipts and disbursements |
Albany |
|
Vestal CSD - Internal Controls; Energy Conservation |
$15,305 in questionable spending and inappropriate use of computers; could save $26,000 by shutting down computers at night |
Broome |
|
Clymer CSD |
Numerous problems in the District’s financial operations |
Chautauqua |
|
Germantown CSD |
Failed to follow General Municipal Law when awarding some contracts; lack of documentation for fuel purchases credit cards |
Columbia |
|
Cortland CSD |
Lack of documentation for purchasing and credit card use; did not properly audit $52.7 million in claims |
Cortland |
|
Margaretville CSD |
Did not properly segregate cash receipt and disbursement duties; did not comply with procurement policy |
Delaware |
|
East Aurora UFSD |
Inadequate controls over financial transactions; deficiencies in claims processing, a transportation contract and separation payments |
Erie |
|
Lake Placid CSD |
Levied $190,000 more in taxes than needed |
Essex |
|
East Williston UFSD |
Lack of procurement policy for professional services |
Nassau |
|
Jericho UFSD |
Lack of documentation to support thousands of dollars in credit card purchases; board did not approve car lease for superintendent; weaknesses in handling of cash receipts and disbursements |
Nassau |
|
Seaford UFSD |
Poor financial management practices |
Nassau |
|
Sewanhaka Central High SD |
$1.8 million in professional service contracts awarded without competition; lacked a computer security policy |
Nassau |
|
Uniondale UFSD |
Awarded professional service contracts without seeking requests for proposals |
Nassau |
|
Brentwood UFSD |
Failed to establish critical internal controls |
Suffolk |
|
Commack UFSD |
Lack of oversight for administrator expense accounts; failed to follow General Municipal Law when awarding contracts |
Suffolk |
|
Hauppauge UFSD |
Better financial oversight could have reduced tax levy by $1 million; inaccurate financial information |
Suffolk |
|
North Babylon UFSD |
Inadequate monitoring of finances led to $2.8 million in unneeded cuts |
Suffolk |
|
Three Village CSD |
Failed to establish critical internal controls; paid $165,000 for meals and refreshments at meetings; paid unnecessary travel expenses |
Suffolk |
|
William Floyd UFSD |
$6.4 million in questionable and unauthorized expenses; chronically lax oversight by the board |
Suffolk |
|
Brockport CSD |
Weaknesses in controls over credit card purchases |
Monroe |
|
Canajoharie CSD |
Weaknesses in inventory procedures for electronic equipment; missing electronic equipment |
Montgomery |
|
East Syracuse-Minoa CSD |
Weaknesses in controls over cash disbursements, claims processing, payroll and access rights to the district’s accounting system |
Onondaga |
|
Mexico Academy and CSD |
Financial duties not properly segregated |
Oswego |
|
Unatego CSD |
Insufficient oversight of the business official; inadequate policies over purchasing, claims auditing and information technology |
Otsego |
|
Haverstraw-Stony Point CSD |
Improper accounting for a capital project; weaknesses in overtime procedures, purchases and claims auditing |
Rockland |
|
Schuylerville CSD |
Inadequate inventory procedures for computer equipment; paid $17,800 in reimbursements to employees and board members without adequate documentation |
Saratoga |
|
South Glens Falls CSD |
Failed to properly segregate financial duties among employees; significant deficiencies in purchasing process |
Saratoga |
|
Schoharie CSD |
Failed to adequately safeguard of computerized data and assets |
Schoharie |
|
Saugerties CSD |
Paid for unsupported travel and entertainment expenses, meal expenses, credit card charges and cellular phone costs; over-expended 13 budgetary accounts; did not follow procurement policies |
Ulster |
|
Warrensburg CSD |
$4,800 in improper payments to administrators; awarded contracts without competition; failed to properly segregate cash disbursement and payroll activities among employees |
Warren |
|
Valhalla UFSD |
Spent $456,400 contrary to grant requirements and $38,500 more than necessary in life insurance premiums |
Westchester |
|
White Plains CSD |
Incurred $614,000 of overtime without maintaining adequate documentation; inadequate oversight of payroll certification |
Westchester |
|
Warsaw CSD |
Insufficient oversight of extra-classroom activity funds; to maintain adequate inventory records of its capital assets |
Wyoming |
|
Penn Yan CSD |
Inadequate monitoring of budget status reports; paid $8,000 in credit card purchases without following proper procedures; incomplete capital asset inventory records |
Yates |
|
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Internet: www.osc.state.ny.us
E-Mail: press@osc.state.ny.us