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January 26, 2011


DiNapoli's Office Completes School Audits

New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of Greater Southern Tier BOCES, Northville Central School District and Roscoe 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."

Greater Southern Tier BOCES – Employee Health Insurance Cost Reduction Strategies (Allegany, Chemung, Schuyler, Steuben and Tioga counties)
Overall, auditors found BOCES implemented various strategies to reduce the costs of health insurance coverage for its employees, retirees and employees' surviving spouses. These cost-savings strategies included participation in a self-funded insurance plan, establishing pre-tax cafeteria plans with flexible spending accounts and offering employees payments in lieu of health insurance, which resulted in almost $2.4 million in cost savings during the audit period.

Northville Central School District – Internal Controls Over Payroll and Employee Benefits (Fulton, Saratoga and Hamilton counties)
The audit identified weaknesses in internal controls over the district's payroll and employee benefits functions. The board did not formally authorize or properly document certain employees' salaries and benefits, and management did not adequately segregate staff payroll duties or provide compensating oversight. Access to the district's computerized payroll program was also not properly limited or monitored.

Roscoe Central School District – Transportation Contract (Delaware and Sullivan counties)
Auditors found district officials did not solicit bids or obtain RFPs for transportation services since July 1992. Since then, district officials extended the contract annually as it expired. However, district officials were generally unfamiliar with the contract terms and never updated it to reflect changing conditions. In July 2010, district officials hired a transportation consultant to determine if the contract was in the best interest of the district. The consultant determined extending the contract would be most beneficial to the district. While the district's contract was verified as reasonable, district officials could have ended up with a contract that was not a good deal for the district.

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 the Press Office at 518-474-4015 or



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