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January 04, 2011


DiNapoli's Office Completes School Audits

New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of Ballston Spa Central School District and Gowanda 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."

Ballston Spa Central School District Cost Saving Practices and Procedures (Saratoga County)
The audit found the district implemented practices and procedures to identify and realize cost savings related to energy consumption and special education. The district continually facilitated meetings with key officials, such as the coordinator for facilities and security, to discuss potential cost savings. In addition, throughout the budget process, the board, superintendent, assistant superintendents, principals and department heads met regularly to discuss potential areas of cost savings. District officials are expected to continually seek methods of increasing efficiency and reducing costs within their departments.

Gowanda Central School District Financial Condition and Transportation Costs (Cattaraugus County)
Auditors found the board did not adequately monitor its budget process and fund balance. Consequently, the district accumulated more than $1.6 million in excess funds that should be used to benefit taxpayers by paying one-time expenditures, funding necessary reserves, reducing debt and/or reducing the tax levy, in accordance with applicable statutory requirements. District officials have not implemented adequate procedures or practices to ensure that the district is providing transportation to students in an economical and efficient manner. Auditors also found the buses are not fully utilized and district officials do not analyze the transportation program to identify inefficient practices or improvement opportunities. District officials may be able to significantly reduce transportation costs by implementing many of the procedures and practices recommended by the New York State Education Department.

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 Emily DeSantis at 518-474-4015 or email



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