October 15, 2010
DiNapoli's Office Completes Audit of the Berlin School District
New York State Comptroller Thomas P. DiNapoli today announced his office completed the audit: Berlin Central School District, Internal Controls Over Purchasing. DiNapoli’s auditors found that during the audit period, the district used its resources properly and that it is complying with applicable laws and regulations.
“As Comptroller, one of my jobs is to help school district officials manage their money as efficiently and effectively as possible,” DiNapoli said. “But these audits not only save taxpayer cash, they also ensure the sustainability of our school systems. It’s the children who suffer most when school districts become careless with their resources. Thankfully, that’s not what is happening in Berlin. School officials there have established comprehensive purchasing policies that ensure area schools get the most out of their contracts.”
Auditors sought to determine whether various procedures were being followed. Purchase orders were examined to determine if they were properly initiated by the submission of a requisition form; if approval had been granted before the purchases were made; and if there was adequate verification that goods and services were received.
Staff also reviewed applicable purchases to determine whether they were competitively bid or quotes were appropriately obtained. DiNapoli’s auditors also examined the selected purchases to determine if they were reasonable proper for district purposes. Overall, auditors determined the district’s internal controls over the forty claims examined were effective.
To view a full copy of the audit, click here.
If you have any questions, or would like a comment from the Comptroller’s press office regarding this audit, please call 518-474-4015, or send an email to firstname.lastname@example.org.