DiNapoli’s Office Completes School Audits
New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of Adirondack Central School District, Amagansett Union Free School District and Canisteo-Greenwood Central 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.”
Adirondack Central School District – Internal Controls Over Financial Operations (Oneida, Lewis and Herkimer counties)
District officials failed to establish adequate controls over cash disbursement functions and, specifically, did not provide adequate segregation of the treasurer’s and the payroll clerk’s duties. The board also did not ensure that expense claims against the district were properly audited prior to being paid.
Amagansett Union Free School District – Internal Controls Over the Computerized Financial System (Suffolk County)
The audit found that the district’s business official/treasurer had administrative access rights to the computerized financial system. This individual was involved in day-to-day business office operations and was significantly involved in financial transactions. With these broad financial responsibilities, she should not have the ability to control access to the system and determine how the system works. Prior to the end of field work in October 2007, the system access rights of the business official/treasurer were changed and a system administrator was appointed who is external to the business office.
Canisteo-Greenwood Central School District – Internal Controls Over Selected Financial Operations (Steuben and Allegany counties)
Prior to May 2007, the board improperly allowed the president of the board to audit claims. In May 2007, a claims auditor was appointed. However, she was not provided with clear and concise written policies and procedures to follow in the performance of her duties. We also found that internal controls over payroll were weak. For example, auditors found a $5,800 retirement incentive payment was made that was not allowable. Finally, auditors identified weaknesses in internal controls over the computerized accounting system.
If you have any questions or would like a comment from the Comptroller’s office regarding any of the audits above, please call the OSC Press
School District Accountability
In order to improve accountability of the state’s schools, DiNapoli’s office will audit all of New York’s 834 school districts, Board of Cooperative Educational Services (BOCES) and charter schools by 2010. Auditors review the school districts’ internal controls and make recommendations on how internal controls can be improved. The State Comptroller’s office has completed 365 school audits and approximately 200 audits are currently underway.