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November 6, 2009


DiNapoli: Roosevelt UFSD Generally Within Spending Limits in First Quarter

Audit Cites Room for Improvement in Some Areas

Roosevelt Union Free School District generally spent within the limits of its enacted 2009-10 budget in the first quarter but the district miscoded budget expenditures and failed to get board approval for $2.8 million in budget transfers, according to an audit released today by State Comptroller Thomas P. DiNapoli. DiNapoli’s office has provided real-time fiscal monitoring of the school district since March 2007 to ensure the district controls spending and stays within its budget.

“District officials are continuing to improve their financial practices at Roosevelt Union Free School District but there continue to be areas the district needs to work on,” DiNapoli said. “District officials must closely monitor how every nickel and dime is spent so taxpayers and parents can be assured that the district is prudently managing its finances to benefit the district’s students.”

DiNapoli’s audit found that while the district made significant progress in encumbering funds to better monitor expenses as previous audits recommended, the district miscoded approximately $21 million in expenditures for 84 budget codes in its general fund in the first quarter. The district told auditors that it used incorrect payroll codes and that the district is in the process of correcting the codes. In addition, the district overspent 64 budget codes, which totaled $544,799, in its special aid fund because it has not carried over appropriations from fiscal year 2008-09 to 2009-10.

The audit also found the district:

  • performed $2.8 million in budget transfers without board approval as required;
  • may have underestimated expenditures for services provided by the Board of Cooperative Educational Services;
  • still has not encumbered $1.2 million in academic improvement grants given to the district in 2007-08.

DiNapoli’s audit recommends that district officials:

  • make necessary budget transfers to overspent accounts;
  • ensure special aid fund appropriations from 2008-09 are carried forward to 2009-10; and
  • ensure all budget transfer reports are accurate.


For more information:

Roosevelt Union Free School District Audit

School District Accountability
In order to improve accountability of the state’s schools, DiNapoli’s office will audit all of New York’s school districts and Boards of Cooperative Educational Services by 2010. The State Comptroller’s office has completed 675 school audits and approximately 50 school audits are currently underway.



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