Determine whether Baldwinsville Central School District (District) officials safeguarded and accounted for fuel inventory.
District officials did not establish controls to safeguard and accurately account for fuel inventory, and the responsibility for managing fuel inventories was not clearly assigned. As a result, officials cannot account for at least 1,358 gallons of fuel purchased or assure taxpayers fuel was only used for District purposes. Officials did not:
- Develop written policies and procedures to help ensure fuel inventories were adequately managed.
- Compare fuel invoices to delivery records. We examined 18 invoices and found District records support that the District may have been overbilled for 2,518 gallons valued at $6,181.
- Maintain perpetual fuel inventory records and periodically reconcile the records with the amount of fuel in the tanks.
- Review fuel usage reports for reasonableness or ensure fuel users accurately reported information needed to monitor fuel usage.
- Ensure the District’s fuel tanks were physically secured.
- Establish a control system that safeguards the District’s fuel from loss and misuse.
District officials generally agreed with our recommendations and indicated they took corrective action.