DiNapoli’s Office Completes School Audits
New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of Indian River Central School District, Town of Webb Union Free School District and Tuxedo Union Free 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.”
Indian River Central School District - Internal Controls Over Payments for Substitute Employees and Overtime (Jefferson and St. Lawrence counties)
The audit found no improper payments or significant errors. Overall, the system of controls over payroll expenditures for substitute employees and overtime work is well designed and operating effectively.
Town of Webb Union Free School District – Internal Controls Over Cash Disbursements and Employee Compensation (Herkimer and Oneida counties)
The audit found that internal controls over cash disbursements and employee compensation were not appropriately designed or operating effectively. The district did not adequately segregate duties over its cash disbursements processes. The business manager/treasurer and payroll clerk either had control over all phases of certain transactions or were allowed to perform critical functions without independent oversight. During the 2005-06 fiscal year, eight district employees collectively received $17,074 in compensation that exceeded the authorized annual salary amount salary in their employment contract, memorandum of understanding or board resolution.
Tuxedo Union Free School District – Internal Controls Over Payroll and Personnel Services and Information Technology (Orange County)
Auditors found weaknesses in the district’s internal controls over payroll and personnel services and information technology, generally caused by a lack of policies and procedures. The district does not have written payroll policies or procedures. The district has also failed to establish an effective system of controls to adequately oversee the activities of the treasurer who also acts as the payroll clerk. Further, the district has not supplied the New York State Education Department with accurate information concerning administrator’s salaries.
Therefore, taxpayers do not have access to correct data that aid them in making informed decisions regarding the district’s budget. Lastly, the district needs to improve controls over its computerized data.
Click on the links above to view the audits and budget reviews.
If you have any questions or would like a comment from the Comptroller’s office regarding any of the audits above, please call the Press Office at 518-474-4015.