DiNapoli’s Office Completes School Audits
New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of Oneida City School District, Tuckahoe Union Free School District and Wyoming 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.”
Oneida City School District – Internal Controls Over Selected Financial Operations (Madison and Oneida counties)
The district’s internal controls over non-payroll cash disbursements were not appropriately designed or operating effectively. The claims auditor was not aware of the policy and regulation related to her position and district officials failed to provide oversight to ensure that she complied with such policy and regulation. In addition, the district’s internal controls over employee compensation and benefits were not appropriately designed or operating effectively. Most phases of payroll and leave benefit transactions were carried out by the payroll clerk and the human resource clerk with little oversight by administrative personnel. Finally, the director of music, as department head, authorized and approved payments to a business, operated by her husband, in which she was deemed to have a prohibited interest.
Tuckahoe Union Free School District – Internal Controls Over Selected Financial Activities (Westchester County)
District officials made $1.2 million in budget transfers without board approval and the district’s accounting records were significantly deficient. In addition, district officials needed to improve the district’s procedures for monitoring and certifying the payroll. After November 2006, the
superintendent did not pre-approve overtime hours, and the district had no written documentation to show that overtime was authorized. Auditors also found that during the 2006-07 fiscal year, the district did not use the request for proposal process or obtain written or verbal quotations when procuring physical therapy and rehabilitation services for special education students. In addition, officials did not comply with its purchasing policy by failing to obtain quotes prior to hiring five contractors for services totaling $456,680.
Wyoming Central School District – Internal Controls Over Selected Financial Operations (Genesee and Wyoming counties)
Auditors found the district’s internal controls over payroll were inadequate to ensure the accuracy and propriety of salaries and wages. The district had not established adequate written policies and procedures for payroll processing or properly segregated payroll processing duties. In addition, although the board adopted a policy in January 2001 that called for the appointment of a claims auditor, this was not carried out. Instead, the board’s three-person audit committee assumed responsibility for auditing claims. However, none of the 40 claims reviewed had any indication that they were audited by the audit committee.
Click on the links above for a copy of the audit and budget review.
If you have any questions or would like a comment from the Comptroller’s office regarding any of the audits above, please contact the Press Office at 518-474-4015.