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November 25, 2008

DiNapoli’s Office Completes School Audits

New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of Geneseo Central School District and Tri-Valley 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.”

Geneseo Central School District – Information Technology (Livingston County)
Auditors determined the board and district officials did not establish adequate polices and procedures to effectively safeguard the district’s computer systems and data. Specifically, the audit disclosed that a formal district-wide security plan had not been developed and the Disaster Recovery Plan that was not up-to-date or complete.

Tri-Valley Central School District – Internal Controls Over Selected District Operations (Sullivan and Ulster counties)
Auditors found the district did not always request the required criminal history background checks for employees and independent contractors. When the district did request these checks, it did not submit them to the State Education Department on a timely basis. The audit also found that the district did not comply with its own purchasing policy requirements. Auditors reviewed 20 claims totaling $67,000 and found that all were paid without evidence that district officials obtained the required verbal or written quotations. Auditors obtained alternate quotes for seven of those 20 items purchased and found that the district could have saved approximately $9,625 for identical or similar products if the district had enforced its procurement policy. Finally, auditors found that the district did not adequately segregate duties over its payroll process.

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

Click on the links above to view the audits.



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