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March 16, 2010



DiNapoli’s Office Completes School Audits

New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of Highland Falls-Fort Montgomery Central School District - Follow Up (Orange County); Rockland County Community College - Internal Controls Over Purchasing, Claims Auditing and Separation Payments (Rockland County); and Saugerties Central School District - Follow Up - Internal Controls Over Selected Financial Activities (Ulster 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.”

Highland Falls-Fort Montgomery Central School District - Follow Up - Internal Controls Over Selected Financial Activities
DiNapoli’s auditors found that of the 18 audit recommendations, 14 recommendations were implemented, one recommendation was partially implemented, one recommendation was not implemented and two recommendations were no longer applicable.

Rockland County Community College - Internal Controls Over Purchasing, Claims Auditing and Separation Payments
An analysis completed by DiNapoli’s auditors found that the board had not designed an internal control system for the audit and approval of claims. Auditors reviewed 202 payments totaling $1,620,995 made to 117 vendors and found no indication that the board had audited and approved any of the claims. Claims also lacked adequate documentation to show that the purchases were valid and necessary college expenditures. College officials also did not always seek competitive bids for purchases of $10,000 or more, as required by college policy and General Municipal Law. Finally, controls over retirement incentive payments also need to be improved. We tested the retirement incentive payments totaling $429,696 that the college made to all 14 faculty members who retired during our audit period and found that the college overpaid two employees by a total of $44,379.

Saugerties Central School District - Follow Up - Internal Controls Over Selected Financial Activities
Auditors from DiNapoli’s office found that of the nine audit recommendations included in the report, four recommendations were fully implemented, one recommendation was partially implemented, and four recommendations were not implemented.

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

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