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August 18, 2009


DiNapoli's Office Completes School Audits

New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of Greenburgh-North Castle Union Free School District and Rocky Point Central School District.

“My office’s audits of school districts 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.”

Greenburgh-North Castle UFSD – Internal Controls Over Selected Financial Activities (Westchester County)
Auditors found the board needs to improve its oversight of the district’s financial operations and district officials need to improve the internal controls over purchasing and cash disbursements to ensure that district assets are adequately safeguarded. None of the board members complied with the fiscal accountability legislation of 2005 that requires six hours of training on their financial oversight, accountability and fiduciary responsibilities. In addition, the board did not require the treasurer to submit monthly or quarterly financial reports for its review, did not audit claims or appoint a claims auditor, and did not establish an audit committee to oversee and report on the external auditor. Auditors also found that internal controls over purchasing were not appropriately designed and operating effectively. For example, district officials did not competitively bid purchase and public work contracts totaling $473,215 or solicit competitive proposals for professional services totaling $106,010. Finally, internal controls over cash disbursements also need to be improved.

Rocky Point UFSD – Internal Control Over Payroll (Suffolk County)
The audit found that although district officials have adopted payroll policies and procedures, we found opportunities for improvement in the areas of segregation of duties, review of salary data input, certification of payroll, and the calculation and review of separation payments. These weaknesses resulted in minor errors that auditors discussed with district officials.

Click here to view the audits above. If you have any questions or would like a comment from the Comptroller’s office regarding the audits above, please cal l 518-474-4015.


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