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March 29, 2011


DiNapoli's Office Completes School Audits

New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Dunkirk City School District, the Massapequa Union Free School District, the Union Free School District of the Tarrytowns and the Wayland-Cohocton 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.”

Dunkirk City School District – Employee Benefit Accrued Liability Reserve Fund and Cost Savings Opportunities (Chautauqua County)
Auditors found that although the district properly established an EBALR, they did not fund the reserve in an appropriate manner. The reserve balance as of June 30, 2010 was $1.75 million. The district's liability for this benefit was estimated to be $333,046, leaving the EBALR overfunded by $1.42 million. Auditors determined the district could achieve cost savings of $100,420 by sharing bus routes with neighboring districts and monitoring fuel use, and save $82,890 by expanding the payment in lieu of health insurance benefits option to additional employees.

Massapequa Union Free School DistrictMedicaid Revenue Enhancements (Nassau County)
Auditors found district officials did not claim a total of $255,285 in costs, and therefore did not realize a total of at least $63,821 in reimbursement revenues for the 2008-09 fiscal year.

Union Free School District of the Tarrytowns – Follow Up (Westchester County)
Of the 16 recommendations made in audit 2008M-117, nine recommendations were implemented, two recommendations were partially implemented and five recommendations were not implemented.

Wayland-Cohocton Central School District – Energy Management (Livingston, Ontario and Steuben counties)
District officials have taken a number of steps to reduce utility expenditures in the district's three main buildings, resulting in a reduction in energy used for day-to-day operations. The district's reduction of energy consumption also reduced total utility expenditures, despite the fact the price of natural gas has increased by 123 percent and the price of electricity has increased by 32 percent since 2003.

To view the audits above, visit:



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