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March 17, 2009

DiNapoli’s Office Completes School Audits

New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of Niagara Wheatfield Central School District and Northeastern (Capital Region) BOCES.

“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.”

Niagara Wheatfield Central School District – Internal Controls Over Financial Condition (Niagara County)
Auditors found that district officials did not prepare reasonable budgets for the 2004-05 through the 2007-08 fiscal years. District officials consistently overestimated expenditures and underestimated revenues. As a result of these practices, the district underestimated revenues by $6.2 million and overestimated expenditures by $17.8 million during this period, which generated significant operating surpluses. As a result, we estimate that the district has approximately $8 million in excess funds that could be used to benefit taxpayers by paying one-time expenditures, reducing debt or reducing the tax levy, in accordance with applicable statutory requirements.

Northeastern (Capital Region) BOCES – Regional Information Center (Albany, Clinton Columbia, Essex, Franklin, Fulton, Greene, Hamilton, Lewis, Montgomery, Rensselaer, St. Lawrence, Saratoga, Schenectady, Schoharie, Warren and Washington counties)
Our previous examination report of the Regional Information Center in 2007 indicated that BOCES officials had not developed a written disaster recovery plan. Since our last report, department level disaster recovery plans have been developed, a Disaster Recovery Coordinator responsible for evaluating the department plans has been hired and RIC officials began the process of hiring an outside vendor to further assist with disaster recovery planning. RIC officials should continue the progress they have made toward developing a comprehensive, entity-wide disaster recovery plan.

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

If you have any questions or would like a comment from the Comptroller’s office regarding any of the audits above, please call the Comptroller's Press Office at 518-474-4015.



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