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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Report Highlights

Odessa-Montour Central School District – Fuel Inventory (2019M-164)

Released: October 25, 2019 -- [read complete report - pdf]

Audit Objective

Determine whether District officials adequately safeguarded and accounted for fuel purchases.

Key Findings

  • The District lacked policies and procedures necessary to manage fuel inventories.
  • Complete fuel inventory, delivery and usage records are not maintained and reconciliations are not performed.
  • 17 of 78 keys (22 percent) that allowed access to the fuel meter could not be located.

Key Recommendations

  • Ensure written policies and procedures are in place to manage fuel inventories.
  • Ensure accurate fuel inventory, delivery and usage records are maintained and periodic reconciliations are performed.
  • Maintain an inventory of fuel keys and disable unaccounted for keys.

District officials generally agreed with our recommendations and indicated they have initiated corrective action.

Background

The Odessa-Montour Central School District (District) serves the Towns of Catharine, Cayuta, Dix, Hector and Montour in Schuyler County; the Towns of Van Etten and Veteran in Chemung County; and the Town of Enfield in Tompkins County.

A seven-member Board of Education (Board) is responsible for the general management and control of the District’s financial and educational affairs. The Superintendent of Schools is the District’s chief executive officer and is responsible, along with other administrative staff, for the District’s day-to-day management.

Although the District contracts with the Watkins Glen Central School District for management and staffing of its transportation operations, the District is responsible for providing fuel. The Assistant Director of Facilities (Director) oversees maintenance of the heating systems in the District’s four buildings, three of which use fuel oil. Responsibility for managing transportation fuel inventories was not clearly assigned.

Quick Facts
2018-19 Fuel Expenditures$251,075
Gallons of Gasoline Purchased4,628
Gallons of Diesel Purchased21,819
Gallons of Heating Fuel Oil Purchased78,998

Audit Period

July 1, 2017 – July 22, 2019


Local Government and School Accountability Contact Information:

Phone: (518) 474-4037; Email: localgov@osc.ny.gov
Address: Office of the State Comptroller, Division of Local Government and School Accountability
110 State Street, 12th Floor; Albany, NY 12236