DiNapoli's Office Completes School Audit
New York State Comptroller Thomas P. DiNapoli today announced his office completed the audit of the Ogdensburg City School District, St. Lawrence County.
“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.”
Ogdensburg City School District - Internal Controls Over Selected Financial Activities
The treasurer did not directly supervise the signature process and checks were not subject to independent review prior to distribution. In addition, while the board appointed an extra-classroom fund central treasurer and faculty advisors, certain extra-classroom activities did not have student officers. Therefore, recordkeeping duties, including a cash ledger, which should have been prepared by student treasurers, were not being maintained. District officials also did not properly oversee the billing and collection of facility rental fees. Instead, a clerk billed, collected and recorded charges for facility rentals. Also, both the clerk and the superintendent made adjustments to certain billings based upon past practices. For example, the superintendent instructed the clerk to reduce the bill for one large event in March 2007 by approximately $3,800. Lastly, auditors referred the questionable enrollment of the district’s physician to New York State and Local Employees’ Retirement System (ERS). ERS subsequently indicated that the district determined the school physician was an independent contractor. Previously reported employee service credit will be removed and ERS will refund past employer contributions back to the district.
Click here to view the audit above..
If you have any questions or would like a comment from the Comptroller’s office regarding this audit, please call 518-474-4015.