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Audit
Finds Strong Financial Controls and Oversight at
Massapequa
School District
Internal financial controls at the Massapequa Union Free School District
are strong but could be improved in some areas, according to an audit
released today by New York State Comptroller Alan G. Hevesi.
In an audit that examined administrative expenses, such as credit
card usage, meals and travel from July 1, 2002 through August 31, 2004,
auditors found no expenses that raised concerns of wrongdoing, but
noted that the District lacked written policies for some administrative
expenses. Auditors also found that officials actively monitored expenses,
properly segregated staff duties to ensure adequate oversight, and
recently strengthened District policies and oversight of spending.
“The strong financial oversight that we found in place at the
Massapequa School District is an indication of the organization’s
commitment to spending public money wisely and effectively,” Hevesi
said. “Our auditors did identify some areas for improvement,
and I urge the Board of Education to act and implement these recommendations.”
Auditors found:
- $60,050 was expended for meals and refreshments at 552 Board of Education
meetings and other events. Although the bills supporting these expenses
usually indicated the number of individuals served and a general description
of the meeting, they did not show exactly who attended the meetings
or why food and refreshments were required to conduct school business.
- $20,400 was charged to four District credit cards. After testing
112 credit card charges, auditors identified only five charges
that were not supported by documentation and 21 charges that
were not supported by itemized receipts.
- $27,000 was spent on travel and conference expenses. The District
has a policy that requires pre-approval for conference attendance,
but officials did not always follow it. In addition, while the
Board had established limits on reasonable meal reimbursements,
the Board has not established how much it will pay for lodging.
- The District spent $36,800 on approximately 24 cell phones. Despite
the fact that the Board did not have a written policy on cell phone
use, auditors found that the District actively monitored cell phone
usage and sought reimbursement for personal calls made by employees.
In a written response to the audit, the District indicated that it
has acted or will act on all of the auditors’ recommendations.
The full response from the District is included in the audit.
Auditors found that District officials had assessed many internal
controls over administrative expenses and adopted policies and regulations
for expenses, such as meals and refreshments at meetings and events,
credit cards and cell phones.
Auditors recommended that the District:
- Monitor compliance with recently adopted policies and update those
policies as necessary.
- Require that claims for meals and refreshments at meetings show
who attended the meeting and the reasons why meals or refreshments
were provided.
- Require that all claims have itemized receipts and explanations
to ensure that the expenses are for necessary District business.
- Adopt a clear policy on travel expenses on what will be reimbursed
and for how much, particularly for lodging. In addition, require
that all travel forms are approved before officials attend conferences.
The audit also contains responses to taxpayer concerns related to
meals and refreshments, cell phones and a possible personal expense
that were investigated as part of the audit.
The Massapequa School District has approximately 8,300 students, nine
educational buildings and about 1,400 employees. The District’s
2004-05 operating budget totals about $129 million.
Click here for a copy of the report.
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Albany Phone: (518) 474-4015 Fax:(518)
473-8940
NYC Phone: (212) 681-4825 Fax:(212) 681-4468
Internet: http://www.osc.state.ny.us
E-Mail:press@osc.state.ny.us |
