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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Report Highlights

Union Free School District of the Tarrytowns - Fixed Assets (2018M-185)

Released: January 11, 2019 -- [read complete report - pdf]

Audit Objective

Determine whether fixed assets were recorded and properly accounted for.

Key Findings

  • The Board did not designate a property control manager.
  • None of the 39 fixed assets valued at $242,673 were tagged as District property and 42 assets valued at $126,303 were not recorded on the inventory list.

Key Recommendations

  • The Board should designate a property control manager.
  • Ensure all fixed assets with values that exceed the established threshold have a tag affixed identifying them as District property.

District officials generally agreed with our recommendations and indicated they planned to initiate corrective action.

Background

The Union Free School District of the Tarrytowns (District) serves the Towns of Greenburg and Mount Pleasant in Westchester County. The District is governed by a seven-member Board of Education (Board), which is responsible for the general management and control of operations. The Superintendent of Schools is the chief executive officer and is responsible, along with other administrative staff, for day to-day management under the Board’s direction.

The District contracts with an asset management service provider to prepare asset reports and insurance valuation updates for its fixed asset inventory.

Quick Facts
Employees689
Enrollment2,810
2017-18 Appropriations$75.6 million
Fixed Assets Purchased During the Audit Period Individually Valued at More Than $1,000$405,855

Audit Period

July 1, 2016 – May 8, 2018


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