DiNapoli's Office Completes School Audits
New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of Blind Brook-Rye Union Free School District and Willsboro 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.”
Blind Brook-Rye Union Free School District – Internal Controls Over Purchasing (Westchester County)
Auditors found the district’s procurement policy was inadequate. The policy did not identify bidding threshold dollar amounts, provide guidance on emergency and sole source purchases, or address the procurement of professional services. In addition, although the policy requires that procedures be put in place for the purchase of items that are not subject to the competitive bidding process, district officials did not develop procedures for procuring goods and services that are not required to be bid. Therefore, the policy did not provide district officials and employees with adequate and proper guidance for procuring goods and services.
Willsboro Central School District – Internal Controls Over Payroll (Essex County)
Overall, auditors found the district established an adequate system of internal controls over payroll processing and the controls worked effectively. Except for a few minor issues, which auditors addressed with district officials, the audit found no significant deficiencies in the payroll records.
Click here to view the audits above.
If you have any questions or would like a comment from the Comptroller’s office regarding the audits above, please call 518-474-4015.