FOR RELEASE:

Audit Finds Good Financial Practices at
Scotia-Glenville Central School District

District Agrees to Improve Some Policies

Internal financial controls at the Scotia-Glenville Central school district (Schenectady County) are generally good and the school district has instituted some sound management practices for purchasing and keeping track of capital assets, such as computers, according to an audit released today by State Comptroller Alan G. Hevesi. The district has agreed to strengthen its process for reviewing expense claims after auditors identified some minor problems.

“The solid internal controls and oversight that we found in place at the Scotia-Glenville school district helps ensure that taxpayer dollars are being spent appropriately,” Hevesi said. “There is some area for improvement, but overall the school district is managing its financial operations well.”

The audit is part of a statewide effort by the State Comptroller’s office to strengthen fiscal practices at schools after theft and other questionable actions occurred in several school districts on Long Island in 2004. At the Scotia-Glenville school district, auditors examined internal controls over basic financial operations, including purchasing, capital assets and claims processing, as well as administrative expenses for travel, food and other costs for the period from July 2004 to May 2006. Currently, the State Comptroller’s office has approximately 190 school audits underway.

Auditors found that the school district’s internal controls were appropriately designed and operating effectively. For example, the district monitored its capital asset inventories closely and had developed policies to ensure that district property was protected and that obsolete or surplus equipment was properly disposed of in a timely manner.

The only areas for improvement that auditors identified were that the district’s internal claims auditor approved some expense claims, totaling $202, without proper supporting documentation, and that while the school board had authorized the use of a general purchase charge card, the district also had retail store charge cards for Home Depot and Office Max that had not been approved by the school board. While auditors did not identify any questionable charges, it is important that all cards have board authorization and are closely monitored. Auditors also recommended that the district amend its written meals and refreshments policy to address when it is appropriate to provide meals and refreshments for district personnel.

The Scotia-Glenville Central school district is located in the Towns of Glenville, Charlton and Amsterdam. There are six schools in the district and approximately 3,000 students and 500 employees. The district’s budget in 2005-06 was about $40 million.

Click here for a copy of the audit

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