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June 23, 2009

DiNapoli’s Office Completes School Audits

New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of Deer Park Union Free School District, Hammondsport Central School District and Indian Lake 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.”

Deer Park Union Free School District – Internal Controls Over Selected Financial Operations and Disclosure of Interest (Suffolk County)
The audit found one board member did not disclose his employment with a copy machine firm that has a contract with the district. Although this individual’s interest in the firm was not prohibited, disclosure is required by General Municipal Law as well as the district’s code of ethics. Additionally, the board and district officials did not develop written policies for monitoring vehicle fuel inventories, did not establish proper controls over fuel access and did not ensure that fuel logs were properly kept.

Hammondsport Central School District – Internal Controls Over Selected Financial Activities (Schuyler and Steuben County)
The audit found the board did not appoint an independent claims auditor in accordance with State Education Department guidance. Instead, the board appointed a Board of Cooperative Educational Services employee to serve as the district’s claims auditor. The district’s budgeted appropriations for BOCES services for the 2008-09 fiscal year represent 10 percent of the district’s general fund budget. The district’s significant spending for BOCES services results in the claims auditor who, as a BOCES employee, approves district payments to her employer. Also, internal controls over payroll need improvement.

Indian Lake Central School District – Internal Controls Over Payroll (Hamilton County)
Auditors identified weaknesses in internal controls over the district’s payroll process. There were no written procedures in place for processing payroll and sufficient mitigating controls were not in place. Auditors also noted that the treasurer has the ability to add, delete or change payroll information without oversight or approval by district officials.

Click on the links above for a copy of the audit.

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.



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