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February 23, 2011


DiNapoli's Office Completes School Audits

New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Bedford Central School District, the Bronxville Union Free School District, the Geneseo Central School District, the Livingston Manor Central School District, the Monticello Central School District and the Sherrill City 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.”

Bedford Central School District – Custodial Staffing Levels and Overtime Costs (Westchester County)
Auditors determined the district could save money by decreasing or adjusting their custodial staffing levels to meet the industry average and by hiring part-time employees to provide substitute coverage. Making the staffing changes and ensuring that overtime hours are only used as necessary could potentially save district taxpayers up to $712,000 and sharply reduce annual overtime costs.

Bronxville Union Free School District – Health Insurance Costs (Westchester County)
District officials did not actively monitor the financial operations of the State-Wide Schools Cooperative Health Plan (SWSCHP) or seek competition in acquiring health insurance benefits. Auditors found the district could have saved about $1 million in health insurance benefit costs over the past three fiscal years if it had considered other options.

Geneseo Central School District – Virtual Desktops: Cost Savings and Energy Conservation (Livingston County)
The district had established a proposed computer replacement schedule as part of its 2009 – 2013 Technology Plan. However, due to budget constraints, the district could not make the computer purchases that had been planned for the 2010-11 fiscal year. Auditors determined that 270 of the district’s 399 instructional desktop workstations could reasonably be part of a virtual desktop setup. The district could provide the 270 work stations using 59 computers and 211 virtual workstations, instead of 270 desktop computers. Assuming a three-year replacement cycle, the district could save $173,862 in that time.

Livingston Manor Central School District – Virtual Desktops: Cost Savings and Energy Conservation (Delaware, Ulster and Sullivan counties)
The district currently uses a traditional desktop configuration for the computers in its computer labs. This includes nine locations that have multiple stations with a total of 60 computers. Auditors found the district would save $23,292 over a three-year period if  it replaced the computers with virtual desktop technology.

Monticello Central School District – Information Technology Cost Savings (Sullivan County)
District officials recognize that computer networks are major consumers of electricity and its IT department’s staff has taken a number of steps to lower the costs associated with operating the district’s information technology infrastructure. Auditors estimated the district’s actions saved taxpayers $11,000 in annual software costs and at least $9,700 in annual electricity costs.

Sherrill City School DistrictInternal Controls Over Cash Disbursements (Oneida and Madison counties)
Auditors found that the internal controls over cash disbursements are appropriately designed and operating effectively. The district has established an adequate system of checks and balances for both accounts payable and payroll disbursements.

To view the audits above, visit: If you have any questions or would like a comment from the Comptroller’s office regarding the audits above, please call Mark Johnson at 518-474-4015 or email


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