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(518) 474-4015


September 16, 2010


DiNapoli's Office Completes Audit of the
Kinderhook Central School District

New York State Comptroller Thomas P. DiNapoli today announced his office completed the audit: Kinderhook Central School District – Cost Savings and Revenue Enhancements.

“My office’s audits of local governments improve their financial management practices,” DiNapoli said. “These audits are tools for local officials to make sure proper policies and procedures are in place to protect taxpayer dollars. The Kinderhook Central School District failed to effectively manage overtime hours. With the establishment of acceptable overtime guidelines, the district could save thousands of dollars.”

DiNapoli’s auditors found that district policies and procedures for managing overtime hours are not effective. Contractual provisions establishing a level of overtime were not adhered to and the district routinely incurred overtime costs that were not for emergency, non-recurring or unexpected situations. As a result, the district incurred approximately $428,000 of overtime costs, $168,000 of which could be linked to a contract providing for overtime for certain employees. DiNapoli’s auditors noted that by better managing the use of overtime, the district could have avoided up to $260,000 in non-contractual overtime costs.

DiNapoli’s auditors also found that district officials did not effectively monitor the Medicaid claims process to ensure that all related eligible services were submitted for reimbursement. As a result, the district could realize net revenue enhancements of approximately $57,250 in Medicaid reimbursements.

Click here for a full copy of the Kinderhook Central School District audit.

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



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